Question 2 (1 point) Listen Typically, substantive testing tends to be performed: At the start of the financial year. At or near year-end Half way through the financial year. Only when the client's management allows the auditor to conduct the tests Question 3 (1 point) Listen The level of substantive procedures will be limited when The inherent and control risk assessment is low There are no controls tested or relied upon The inherent and control risk assessment is high o The client requests the auditor to perform limited procedures