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The Objective of Tests of Details of Transactions Performed as Tests

Question 430

Multiple Choice

The objective of tests of details of transactions performed as tests of controls is to:


A) Monitor the design and use of entity documents such as prenumbered shipping forms.
B) Determine whether internal controls have been implemented.
C) Detect material misstatements in the account balances of the financial statements.
D) Evaluate whether internal controls operated effectively.

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