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Which of the Following Is True

Question 43

Multiple Choice

Which of the following is true?


A) tests of details of balances focus on the ending balances for accounts in the client's ending trial balance
B) tests of details of balances focus on the transactions during the period
C) tests of details of balances focus on the auditor's understanding of internal controls
D) tests of details of balances focus on comparisons of recorded amounts to expectations developed by the auditor

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