Tests of Details of Balances Are Specific Procedures Intended to

question 17

Multiple Choice

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) test for monetary errors in the financial statements.
• D) prove that the trial balance is in balance.

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Definitions:

Phytoplankton

Phytoplankton are microscopic photosynthetic organisms found in aquatic environments, forming the base of most marine and freshwater food webs.

Zooplankton

Small, often microscopic animals found in aquatic ecosystems, serving as a crucial part of the food web by consuming phytoplankton.

Bathypelagic

A region of the ocean depths ranging from 1000 to 4000 meters, known for perpetual darkness and home to a variety of unique life forms.

Abyssal

Pertaining to the depths of the ocean, typically areas between 2,000 and 6,000 meters deep, characterized by cold temperatures and high pressure.