The green one
Because 65-69 is close to 50%
And the answer should be A
I
Think
Hope this helps
Answer:
The correct answer is option A.
Explanation:
Substantive is a type of auditing procedure. It involves the process of examining financial statements and other related documents to check for error.
These tests are conducted to ensure that the financial records are complete and correct.
These procedures are conducted by an auditor and include examining journal entering, testing account balances and transactions.
Though it does not include requesting a cut off bank statement to be mailed to the client.
It is Based on The <u>Risk</u><u> </u><u>Level</u><u>.</u><u> </u>
