Substantive analytical procedures are performed by auditor: To identify and assess detection risk To determine nature, timing and extent of test of controls To determine nature, timing and extent of...

Extracted text: Substantive analytical procedures are performed by auditor: To identify and assess detection risk To determine nature, timing and extent of test of controls To determine nature, timing and extent of substantive analytical procedures To detect material misstatements. As per ISA 700, Which of the following is NOT a specific evaluation while forming an opinion on financial