Sula and Miriam were excited to be completing their first audit and shared the following observations: 1. Sula: "My favorite part of the audit was performing substantive tests which required me to inspect invoices for indications of approval." 2. Miriam: "I enjoyed performing a test of controls to account for the sequence of receiving reports." Based on the understanding these two candidates have of auditing, to whom would you give more responsibility? Select one: a. Only Miriam b. Neither Sula nor Miriam c. Only Sula d. Both Sula and Miriam