Yussuf is performing the audit of Bimax Enterprises and has reviewed the directors minutes, the bank reconciliations and also agreed the sales amounts of selected significant transactions to respective invoices and contracts. What type of audit procedures has Yussuf performed respectively? Test of details, test of controls, substantive analytical procedures Test of controls, test of controls, substantive analytical procedures Substantive analytical procedures, test of details, test of controls Test of details, test of controls, test of details