TABLE 12-2 Relationship between Types of Tests and Evidence Type of Evidence oE9 Type of Test Procedures to obtain an understanding of internal control Tests of controls √√√ Substantive tests of transactions Analytical procedures Tests of details of balances Arens, Loebbecke; Auditing, 8/E @2000 Prentice hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. TABLE 12 - 2 Relationship between Types of Tests and Evidence