14-18 (OBJECTIVES 14-3, 14-5, 14-7) State the relationship between the confirmation of accounts receivable and the results of the tests of controls and substantive tests of transactions. 14-19 (OBJECTIVE 14-7) Diane Smith, CPA, performed tests of controls and substantive tests of transactions for sales for the month of March in an audit of the financial statements for the year ended December 31, 2019. Based on the excellent results of both the tests of controls and the substantive tests of transactions, she decided to significantly reduce her substantive tests of details of balances at year end. Evaluate this decision