Which of These Is Not a Category of Substantive Tests

question 30

Multiple Choice

Which of these is not a category of substantive tests?

• A) Initial procedures.
• B) Tests of details of balances.
• C) Tests of details of disclosures.
• D) Tests of internal controls.
• E) Tests of details of transactions.

---

Definitions:

Motivator

Factors or influences that induce individuals to behave in a certain manner or pursue particular goals.

Belonging Needs

Psychological requirements for human well-being emphasizing the importance of interpersonal connections and being part of a group or community.

Maslow's Hierarchy

A theory in psychology proposed by Abraham Maslow, outlining a hierarchy of needs from physiological at the base, ascending to safety, love/belonging, esteem, and self-actualization.

Organization

The arrangement or structuring of elements in a systematic way to achieve goals and objectives.