10.Which one of the fo"owing statements about SAPs is correct?() A. We perform SAPs when assessing risk in the identify and assess risks phase. B. When designing substantive procedures, it is generally more effective and efficient to first consider the use of tests of details and then supplement with SAPs to achieve our audit objective. C.SAPs may be effective and efficient tests for assertion in which potential misstatements might not be apparent for examining the detailed evidence. D.When we perform SAPs of a sales account, we test all sales transactions over 50% of TE by tracing to the sales invoice, delivery notes and customer acknowledgement form