Which of these is not a category of substantive tests?
A) Initial procedures.
B) Tests of details of balances.
C) Tests of details of disclosures.
D) Tests of internal controls.
E) Tests of details of transactions.

Question

Quizplus · Accepted Answer

Tests of internal controls are not a category of substantive tests; they are part of tests of controls, which assess the effectiveness of a company's internal control system. Substantive tests focus on verifying the accuracy and completeness of financial statement information.

Which of These Is Not a Category of Substantive Tests