Substantive tests of details: a. Are intended to detect material misstatements in financial statement accounts. b. Are

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Substantive tests of details:

a. Are intended to detect material misstatements in financial statement accounts.

b. Are concerned with how internal control policies or procedures are applied.

c. Are evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data.

d. Are procedures that lend hindsight to amounts and information disclosed in financial statements as of the balance sheet date.

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