When an Auditor Performs Tests of Details of Balances, the Concern

question 110

Multiple Choice

When an auditor performs tests of details of balances, the concern is determining:

• A) whether the account balance being audited is fairly stated.
• B) if the deviation rate in the population is sufficiently low to justify reducing substantive testing.
• C) both the effectiveness of controls and the monetary correctness of the transactions.
• D) all of the above

---

Definitions:

Accommodative Style

A conflict resolution style where one party shows a willingness to meet the needs of others at the expense of their own interests.

Conflict Management

The practice of identifying and handling conflicts in a wise, efficient, and effective manner.

Regular User

An individual who frequently utilizes a service, product, or system as part of their routine.

Principles of Persuasion

The foundational theories or guidelines that explain how individuals are influenced to change their attitudes or behaviors.