Substantive Procedures:*(select all the ans that are correct )

A. Are designed to obtain direct evidence of the completeness, accuracy, and validity of data contained in the financial statements.

B. Eliminate the risk of material misstatement.

C. Include inspection, observation, inquiry, confirmation, recalculation, re-performance, and analytical reviews.

D. May also be referred to as tests of details.

E. Are primarily performed at an interim period.

F. Are performed only when control risk is high.