问题：In the context of audit, what are 'substantive tests' designed to accomplish?
　　A. To establish the causes of errors or omissions in financial records
　　B. To establish whether internal controls are being applied as prescribed
　　C. To establish an audit trail
　　D. To identify errors and omissions in financial records
　　答案：The correct answer is: To identify errors and omissions in financial records
　　解析：Rationale: Substantive tests 'substantiate' the figures in the accounts. They are used to discover whether figures are correct or complete, not why they are incorrect or incomplete, or how the figures 'got there'. 'To establish whether internal controls are being applied as prescribed' is the aim of compliance tests.
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