One type of substantive procedures is called: a. Analytical review b. Financial review c. Test of accounts d. Test of deletions

The correct answer is letter "A": Analytical review.

Explanation:

Substantive procedures are those steps auditors take to confirm the accuracy of the Financial Statements being checked. This activity aims to confirm if there are transactions recorded incorrectly in a company's books. Some examples of substantive procedures are bank account confirmation, observation of the firm's physical inventory, or analytical review of the assets, liabilities, and revenue.