Which statement correctly distinguishes substantive analytical procedures from tests of controls?

Which statement correctly distinguishes substantive analytical procedures from tests of controls?

• A. Substantive analytical procedures assess the operating effectiveness of controls.
• B. Tests of controls obtain evidential matter about assertions.
• C. Substantive analytical procedures are used to obtain evidential matter about assertions; tests of controls evaluate operating effectiveness.
• D. Substantive analytical procedures are only used for opening balances.

Answer: (C)