Which of the Following Arranges the General Types of Audit

Multiple Choice

Which of the following arranges the general types of audit tests in the order they are normally performed in an audit?

A) Substantive procedures, tests of controls, and risk assessment procedures.
B) Substantive procedures, risk assessment procedures, and tests of controls.
C) Risk assessment procedures, tests of controls, and substantive procedures.
D) Risk assessment procedures, substantive procedures, and tests of controls.