An auditor can perform substantive tests at either an interim date (testing balances before the balance sheet date) or after year-end (testing balances at the balance sheet date), but generally must perform some tests of controls prior to the balance sheet date.

Question 5 options:

	True
	False

The most reliable form of evidence is considered to be documented from independent third parties (i.e., confirmation).

Question 6 options:

	True
	False