Audit Evidence.

Hi,

When in exam question examiner asks for audit evidence :

: (i) Describe FIVE types of procedures for obtaining audit evidence; and
(ii) For each type of procedure, describe an example relevant to the audit of BANK
balances.

Since he didn’t specify substantive procedures, i can us both substantive or test of controls to answer the question?

For example, examiners answer for inspection:
Inspect the bank reconciliation for any outstanding lodgements and agree to the pre year-end cash book, post year-end bank statement and also to paying-in-book pre year end.

if i write; Inspect the YE bank reconciliation for signature to confirm that it has been carried out and reviewed.

Will i get a mark