Which of the Following Is (Are)considered a Further Audit Procedure(s)that

Multiple Choice

Which of the following is (are) considered a further audit procedure(s) that may be designed after assessing the risks of material misstatement? $\begin{array}{c}&\text{Substantive Tests of Details}&\text{Substantive Analytical Procedures}\\\text { A) } & \text { Yes } & \text { Yes } \\\text { B) } & \text { Yes } & \text { No } \\\text { C) } & \text { No } & \text { Yes } \\\text { D) } & \text { No } & \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D