The Main Difference Between Substantive Testing and Controls Testing Is

Multiple Choice

The main difference between substantive testing and controls testing is:

A) Substantive testing verifies whether information is correct, whereas control tests determine whether the information is managed under a system that promotes correctness.
B) Substantive testing determines whether the information is managed under a system that promotes correctness, whereas control testing verifies whether information is correct.
C) Substantive testing goes further in depth into the internal controls of a company, whereas controls testing just identifies which controls need further review.
D) Substantive testing identifies which controls need further review, whereas controls testing goes further in depth into the internal controls of a company.