QUESTION 29 All checks and notices of electronic payments not distributed are returned to the treasurer for safekeeping and follow-up A Physical control over assets/occurrence B. separation of duties/completeness C. Physical control over assets/completeness D. separation of duties/timing QUESTION 30 Shown below (1 through 5) are the five types of tests which auditors use to determine whether financial statements are fairly stated. Which three are substantive tests 1 risk assessment procedures 2.tests of controls 3. tests of transactions 4 analytical procedures 5 tests of details of balances A. 2, 3, and 5 B. 1.2 and 3 C. 3, 4, and 5 D. 2,3, and 4 o RI n I - DELL F11 F2 PS FVD FO FB F7 F2 F5 F1 F3 F4 F6 P 0 A * % & # $ 4 9 8 0 7 5 6 3 2 O U E T W R Y