Which of the following are true?( select all the ans that are right )

A. Tests of details are predominantly designed to verify a balance or a transaction back to supporting documentation.

B. Vouching is when a source document is traced back to the underlying accounting records.

C. Tracing is when a balance or transaction is taken from the underlying accounting records and verified by agreeing the details to supporting evidence outside the accounting records of the company.

D. Dual purpose tests provide evidence for both tests of controls and substantive procedures.

E. Tests of details of balances are tests that support the ending general ledger balance of an account.

F. Tracing generally provides evidence for the existence and occurrence assertions.

G. Vouching generally provides evidence for the completeness assertion.