Which of the following are substantive tests? A. Testing the bank reconciliation for mathematical accuracy B. Confirming the accounts receivable balances C. Inspection of documents for evidence of authorization D. Inspection of documents for evidence that details included have been checked by appropriate client personnel E. Observation of client personnel performing various tasks, such as preparing bank deposits and conducting an inventory count F. Inquiry of client personnel about how they perform their tasks G. Agreeing fixed asset additions to invoices