Question：Substantive procedures can never be eliminated entirely.

　　Is this statement:

　　A. True, except when the auditors have carried out a separate controls testing engagement.

　　B. True, although in exceptional circumstances where control risk is zero, they can be eliminated except for disclosures.

　　C. Entirely false.

　　D. Entirely true.

　　The correct answer is: Entirely true.

　　Substantive procedures can never, never be entirely eliminated, even if the only such procedures that are carried out are analytical procedures. Control risk can never be zero, as there are inherent limitations in every control system. The auditors need to carry out audit tests to come to an audit opinion, so the fact that they have carried out a different engagement does not eliminate the need to carry out substantive audit procedures.