Compliance vs. Substantive Testing

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Q: Which of the following describes the relationship between compliance testing and substantive testing?

a. Compliance testing checks for the presence of controls; substantive testing checks the integrity of internal contents.

b. Substantive testing tests for presence; compliance testing tests actual contents.

c. The tests are identical in nature; the difference is whether the audit subject is under the Sarbanes-Oxley Act.

d. Compliance testing tests individual account balances; substantive testing checks for written corporate policies.

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