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What is the purpose of substantive testing? O Evaluation of the relationships between financial and non-financial data. O Detection of material misstatement at the

  

What is the purpose of substantive testing? O Evaluation of the relationships between financial and non-financial data. O Detection of material misstatement at the assertion level. O Evaluation of the operating effectiveness of controls in preventing, detecting, and correcting material misstatements at the assertion level. Gather evidence related to the effectiveness of controls.

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