Shown Below (1 Through 5)are the Five Types of Tests

Multiple Choice

Shown below (1 through 5) are the five types of tests which auditors use to determine whether financial statements are fairly stated.Which three are substantive tests?
1) Risk assessment procedures
2) Tests of controls
3) Tests of transactions
4) Substantive analytical procedures
5) Tests of details of balances

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