Which of the following type(s) of evidence is considered substantive evidence?
A) tests of controls
B) analytical procedures
C) direct tests of account balances and transactions
D) both analytical procedures and direct tests of account balances and transactions

Question

Quizplus · Accepted Answer

Substantive evidence includes both analytical procedures and direct tests of account balances and transactions, as these methods directly verify the accuracy and completeness of the financial statements.

Which of the Following Type(s) of Evidence Is Considered Substantive