In the context of an audit of financial statements, substantive procedures are audit procedures that

In the context of an audit of financial statements, substantive procedures are audit procedures that 




a. May be eliminated under certain conditions.
b. May be either tests of details of transactions, tests of details of account balances, or analytical procedures.
c. Are primarily designed to ensure the effective operation of internal controls.
d. Will increase proportionately with an increase in the auditor's reliance on internal control.







Answer: B


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