FINAL ASSESSMENT Tests of controls may be designed when: (Select three that apply) we plan to test the operating effectiveness of controls in the design of substantive procedures a control is designed to prevent, or detect and correct, a material misstatement a control is not designed effectively substantive procedures alone cannot provide sufficient evidence FINAL ASSESSMENT Fill in the blank: Prior to using from a prior period. procedures are performed to establish relevance. controls; continued evidence; consistert evidence; continued documentation, prolonged