Answer the following questions:

(1)What are the two types of tests that are performed in a dual purpose test?(2 marks)

(2)True or False? Tests of Controls can provide direct evidence a material misstatement.(1 mark)

(3)True or False? When conducting a Test of Controls, the auditor specifies a Sample Deviation Rate.(1 mark)

(4)What is the difference between a test of controls and a substantive test? (2 marks)