Which One of the Following Statements Is False

question 84

Multiple Choice

Which one of the following statements is False?

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

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Definitions:

Frequency Distribution

A mathematical function showing the number of instances in which a variable attains each of its possible values.

Histogram

A diagram that presents the grouped data from a frequency table.

Frequency Distribution

This represents the way in which data is divided or distributed across different possible values or ranges, typically shown in a table or graph.

Angela's Meat & Poultry

A fictional or actual establishment involved in the processing or selling of meat and poultry items, possibly named after its founder or owner, Angela.