Which of the Following Statements Is Not True

question 50

Multiple Choice

Which of the following statements is not True?

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

---

Definitions:

Law School

An educational institution specializing in legal studies, typically offering professional degrees in law.

Experience

The knowledge or skill obtained from involvement in or exposure to events or activities over a period.

Average Salary

The mean income calculated by dividing the total salary of a group by the number of individuals in that group.

Increased

A term describing something that has become larger or greater in size, amount, or degree.