What is a difference between attributes testing and substantive testing?

Attributes testing is used to detect errors or fraud in financial statements, and substantive testing is only necessary when internal controls are weak or ineffective.

Attributes testing focuses on internal control failures, and substantive testing is only necessary when internal controls are weak or ineffective.

Attributes testing focuses on a sample, while substantive testing always involves testing every transaction or account balance in the population.

Attributes testing focuses on internal control failures, while substantive testing focuses on the amounts reported in the financial statements.