Shown Below (1-5)are the Five Types of Tests Which Auditors

Multiple Choice

Shown below (1-5) are the five types of tests which auditors use to determine whether financial statements are fairly stated.Which three are substantive tests?
1) procedures to obtain an understanding of internal control
2) tests of controls
3) tests of transactions
4) analytical procedures
5) tests of balances

A) 2, 3 and 4
B) 1, 2 and 3
C) 3, 4 and 5
D) 2, 3 and 5