The choice of which types of tests to use and how extensively they need to be performed can vary widely among audit for differing levels of internal control effectiveness and inherent risk. Even within a given audit variations may occur from cycle to cycle. To obtain sufficient appropriate evidence in response to risks identified through risk assessment procedures, auditors employ a combination of the four remaining types of tests. This combination is often called the evidence mix, which is illustrated in Table 1 for four different U. S. audit clients. In each case, assume that sufficient appropriate evidence was accumulated. In each audit, you should be able to analyze and discuss the situation of the client from the evidence mix in Table 1.(312) Table 1 Variations in Evidence Mix Substantive Substantive Tests of Tests of Analytical Tests of Details Controls Transactions Procedures of Balances Auditl E S E S Audit 2 M M E M Audit 3 N E M E Audit 4 M E E E E = Extensive amount of testing; M = Medium amount of testing; S = Small amount of testing; N = No testing.