The following questions concern types of audit tests. Choose the best response.

a. The auditor looks for an indication on duplicate sales invoices to see if the invoices have been verified. This is an example of

(1) a test of details of balances.

(2) an analytical procedure.

(3) a dual purpose test.

(4) a test of controls.

b. Failure to detect material dollar misstatements in the financial statements is a risk that the auditor mitigates primarily by

(1) performing tests of controls.

(2) evaluating internal control.

(3) obtaining a client representation letter.

(4) performing substantive procedures.

c. Before reducing assessed control risk, the auditor obtains a reasonable degree of assurance that internal control is operating as planned. The auditor obtains this assurance by performing

(1) analytical procedures.

(2) substantive procedures.

(3) tests of controls.

(4) tests of trends and ratios.

d. The auditor faces a risk that the examination will not detect material misstatements that occur in the account¬

ing process. In regard to minimizing this risk, the auditor relies primarily on'

(1) substantive procedures.

(2) tests of controls.

(3) internal cohtrpl.

(4) statistical analysis.