Which of these is not considered a substantive procedure? A. Analytical procedures. B. Tests of controls. C.

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Which of these is not considered a substantive procedure?

A. Analytical procedures.

B. Tests of controls.

C. Tests of details of transactions.

D. Tests of details of balances.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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