Question: 1 4 - 2 0 When there are numerous property and equipment transactions during the year, an auditor who plans to set the control risk

14-20 When there are numerous property and equipment transactions during the year, an auditor who plans to set the control risk at a low level usually performs
Substantive analytical procedures for property and equipment balances at the end of the year.
Tests of controls and extensive tests of property and equipment balances at the end of the year.
Substantive analytical procedures for current-year property and equipment transactions.
Tests of controls and limited tests of current-year property and equipment transactions.

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