1.The audit planning process is designed to determine the nature, extent, and timing of substantive procedures.Which of the following is a reason an auditor may decide to reduce substantive testing for an audit objective?

a. Analytical procedures have revealed no unusual or unexpected results.

b. Audit staff are experienced in performing the planned procedures.

c. The account in question was affected by many transactions during the period.

d. The auditors are beginning fieldwork soon after the end of the fiscal year.