You are an audit senior working for EY in the Vancouver office and you have been selected to train the team of 35 new recruits during the annual training week in Whistler next week. You plan some fun events for your team but also want to make sure they learn the valuable audit skills they will require to succeed on-the-job when they are sent out to real clients following training week. You have thought of a few questions that are important for the new recruits, as follows: What factors influence how much and when substantive tests may be performed? Differentiate between tests of details of balances and tests of details of transactions. Vouching transactions and balances back to supporting documentation would ordinarily provide evidence about which assertions? Which assertions would vouching be least likely to provide evidence about? What are analytical procedures? Describe how they can be used as substantive tests in an audit