Q2 For small clients it is often more efficient to adopt the predominantly substantive approach. Which of the following is a reason for this? Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a They may not have adequate resources to implement all appropriate controls b Controls may not be effective C The size of the entity may make it inefficient for the auditor to rely on these controls d All of the above Unanswered Save