Which of the following is (are)considered a further audit procedure(s)that may be designed after assessing the risks of material misstatement? $\begin{array}{lll}&\text { Substantive Tests of Details }&\text { Substantive Analytical Procedures }\
\text { A. } & \text { Yes } & \text { Yes } \
\text { B. } & \text { Yes } & \text { No } \
\text { C. } & \text { No } & \text { Yes } \
\text { D. } & \text { No } & \text { No }
\end{array}$
A)Option A
B)Option B
C)Option C
D)Option D

Question

Quizplus · Accepted Answer

Substantive tests of details and substantive analytical procedures are both considered further audit procedures that may be designed after assessing the risks of material misstatement. These procedures are used to gather audit evidence to reduce audit risk to an acceptably low level.

Which of the Following Is (Are)considered a Further Audit Procedure(s)that