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557) In the context of an audit of financial statements, substantive tests are audit procedures that a. May be eliminated under certain conditions. b. Are

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557) In the context of an audit of financial statements, substantive tests are audit procedures that a. May be eliminated under certain conditions. b. Are designed to discover significant subsequent events. c. May be either tests of transactions, direct tests of financial balances or analytical tests. d. Will increase proportionately with the auditor's reliance on internal control

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