Tests of Details of Balances Focus on Testing the Year-End

question 86

True/False

Tests of details of balances focus on testing the year-end balances of balance sheet accounts.

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Definitions:

Explicit Attitude

Attitudes that people consciously endorse and can easily report, reflecting deliberate beliefs and feelings.

Automatic Association

The unconscious linking of two concepts or objects together in one's mind, which can influence attitudes and behavior without conscious awareness.

Implicit Attitudes

Unconscious beliefs or feelings toward objects, people, or situations that influence our responses and behavior.

Explicit Attitudes

Attitudes and beliefs that are consciously recognized and expressed by individuals.