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    Exam 13: Overall Audit Strategy and Audit Program
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    The Primary Emphasis in Most Tests of Details of Balances
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The Primary Emphasis in Most Tests of Details of Balances

Question 68

Question 68

Multiple Choice

The primary emphasis in most tests of details of balances is on the


A) balance sheet accounts.
B) revenue accounts.
C) cash flow statement accounts.
D) expense accounts.

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