Substantive Tests of Details of Balances Are Specific Procedures Intended

question 77

Multiple Choice

Substantive tests of details of balances are specific procedures intended to

• A)identify the details of internal controls.
• B)prove that the accounts with material balances are classified correctly.
• C)detect monetary misstatements in the financial statements.
• D)prove that the trial balance is in balance.

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Definitions:

Gaseous Nitrogen

Nitrogen in its gaseous state, making up about 78% of the Earth's atmosphere, and is chemically inert under most conditions.

Ammonia

A colorless gas with a characteristic pungent smell, consisting of nitrogen and hydrogen (NH3), used in various industrial processes and as a fertilizer.

Plant Proteins

Proteins found in plants, serving functions in growth, repair, and metabolism, and also as important sources of nutrients for many animals, including humans.

Plant Roots

The part of a plant that typically lies below the surface of the soil and is responsible for water and nutrient absorption.