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.

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Definitions:

Psychological Science

The study of mind and behavior through research and experimentation to understand how humans think, feel, and act.

Behavior

The actions or reactions of an organism, often in response to external stimuli, observable by others.

Psychoanalysis

A therapeutic approach developed by Sigmund Freud focusing on unconscious processes as they are manifested in a person's present behavior.

Sigmund Freud

A founding figure in psychoanalysis, known for his theories on the unconscious mind, dreams, and psychosexual development.