Substantive procedures are activities performed by auditors to detect material misstatements or fraud at the assertion level. These procedures are intended to create evidence that supports the assertion that there are no material misstatements in regard to the completeness, validity, and accuracy of the financial records of an entity. Substantive procedures include testing classes of transactions, account balances, and disclosures, agreeing the financial statements and accompanying notes to the underlying accounting records, and examining material journal entries and other adjustments made during the preparation of the financial statements. Examples of substantive procedures include examining documentation indicating that a procedure was performed, reperforming a procedure to ensure that it functions as planned, and inquiring or observing regarding a transaction. There are two categories of substantive procedures: analytical procedures and tests of detail. Analytical procedures are applied in several different audit stages, whereas tests of detail are only applied in the substantive stage. The different assertions of balances that auditors test are existence, rights and obligations, validity, and completeness, while those for transactions are occurrence, completeness, accuracy, authorization, cut-off, and classification. If the results of substantive procedures are not as expected, additional procedures may be added to the audit plan.