[Solved] 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. Document: Refers to a written, typed, or electronic piece of information that provides evidence, records, or information on a particular topic, subject, or event. Technical Documents: Written materials that explain complex information, procedures, or specifications, often related to technological or specialized fields. Cultures: The characteristics, knowledge, and practices shared by a group of people, including language, customs, values, art, and social norms. Invisible Writing: Text that is hidden or not immediately visible to the naked eye, used in various contexts such as security, entertainment, or information hiding.