An auditor makes separate compliance and substantive tests in the client's accounts payable area, which appears to have good internal control. If the auditor uses statistical sampling for both of these tests, the confidence level established for the substantive tests is normally\ Question 15 options:\ \ Less than that for tests of compliance.\ \ The same as that for tests of compliance.\ \ Greater than that for tests of compliance.\ \ Totally independent of that for tests of compliance.