2 ponte QUESTION 31 An aditor usesses that the internal controls can be relied upon, and thus decides to use a control reliance utit. Therefore, they also decide to obtain 100% evidence from test of controls und0% evidence from substantive procedures. Is this acceptable? True Folie QUESTION 32 2 points aven When may audit procedures be performed? I-on the balance sheet date Il-prior to the balance sheet date 11-after the balance sheet date. I only I and II and III Geland Ill only d. If only