Answer:
Both
Step-by-step explanation:
The factors that a CPA ordinarily consider in the planning stage of an audit engagement are both of the given statements as we know, a substance misstatement is a piece of information in the financial statements that is sufficiently inaccurate that it may influence the financial choices of someone relying on these observations. The first objective of substantive analytic methods is to obtain self-reliance, in combination including different audit testing (such as tests of powers including substantive tests concerning details), including admiration to financial statement affirmations for 1 either more further audit areas.