1. substantive analytical procedure may provide sufficient appropriate audit evidence for a particular assertion if:

a the assesed risk of material misstatement is not considered significant

b. the outcome is sufficiently acuurately presictable such that sufficient appropriate audit evidence could be obtained through the use of substantive analytical procedures alone

c. both a and b

d. none of the above

2. analytical procedures are conducted at the riskassesment phase of the audit to

a aid in the identificatukn of risk

b. identify where fraud has occured

c. enhance the understanding of a client

d. both a and c