A company guarantees the debt of an affiliate. Which of the following best point describes the audit procedure that would make the auditor aware of the guarantee? O a. Review minutes and resolutions of the board of directors, b. Review prior year's audit files with respect to such guarantees. c. Review the possibility of such guarantees with the chief accountant. d. Review the legal letter returned by the company's outside legal counsel. 1 point Which of the following types of evidence is not available when using substantive tests of transactions? a. Documentation b. Confirmation c. Inquiries of the client. d. Reperformance: 1 point Which of the following is ordinarily designed to detect possible material dollar errors? a. Tests of controls b. Analytical review, c. Computer controls. d. None of the above