Which One of the Following Statements Is FALSE

question 25

Multiple Choice

Which one of the following statements is FALSE?

• A) Tests of details of balances emphasise the ending balances in the general ledger.
• B) Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.
• C) Analytical procedures emphasise the overall reasonableness of transactions and the general ledger balances.
• D) Substantive tests of transactions emphasise the verification of transactions recorded in the journals and then posted in the general ledger.

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Definitions:

Arrays

Data structures that consist of a collection of elements, each identified by at least one array index or key, capable of storing data of the same type.

Same Contents

Refers to two or more data structures (such as arrays, lists, or strings) holding identical elements or values in the same order.