Which of the Following Is (Are) Considered a Further Audit

Which of the following is (are) considered a further audit procedure(s) that may be designed after assessing the risks of material misstatement? $\begin{array}{|c|c|c|} \hline& \text { Substantive Tests of Details } & \text { Substantive Analytical Procedures } \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D