Which of the following is not a type of test that an auditor might perform? O a. Test of controls Ob. Test of principles Oc. Substantive tests of transactions Od. Substantive test of balances QUESTION 23 If a company has changed accounting principles, the auditor will issue what type of statement Oa. Lack of accounting standards O b. Change in costing principles Oc. Lack of consistency O d. Misstatement of accounting principles