Evaluate tests of controls and substantive tests


Would the following be (1) a test of control or substantive test of transaction or (2) a test of details of balance.

1. Evaluate tests of controls and substantive tests of transactions results
2. Design payroll and personnel cycle tests of controls and substantive tests of transactions
3. Assess inherent risk for payroll related accounts

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Accounting Basics: Evaluate tests of controls and substantive tests
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