Chegg Study Textbook Solutions Expert Q&A Study Pack Practice and income statement accounts D) Texts of details of balances focus on the auditor's understanding of internal controls 38) Which of the following audit tests is usually the least costly to perform A) tests of balances B) tests of controls substantive tests of transactions D) substantive analytical procedures 36) The document that details the specific audit procedures for each type of test is the A) audit strategy B) audit procedure audit risk model D) audit program 37) 37) The following four questions relate to the mix of the five tests available to the auditor for the gathe evidence The client is a large comapny with sophisticated internal controls. The auditor does an extensive an work to understand internal control and the same level of work to test controls. The control risk us this situation is most likely: A) at a level determined at a later date B) at the lowest possible level C) at the maximum level D) at the level aweed due to the undestanding 38) risks. Procedures to obtain with some controls and