An auditor examines a sample of cancelled checks to verify that the checks were signed by two authorized people, in accordance with company policy. This is an example of a: A. Test of a control B. Substantive test C. Cutoff test D. Statistical test Solution substantive test Substantive procedures (or substantive tests ) are those activities performed by the auditor to detect material misstatement or fraud at the assertion level. The different assertions of balances .