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)