When Performing the Tests of Details of Balances for Expense

question 39

Multiple Choice

When performing the tests of details of balances for expense accounts, ________ is (are) generally not necessary.

• A) extensive additional testing
• B) analytical procedures
• C) tests of controls
• D) substantive tests of transactions

---

Definitions:

Mass Psychogenic Illnesses

The rapid spread of illness signs and symptoms among a group of people, where there is no identifiable physical or environmental cause, often due to psychological factors.

Social Media

Platforms and websites that enable users to create and share content or to participate in social networking.

Conversion Disorder

A mental condition in which a person has blindness, paralysis, or other neurologic symptoms that cannot be explained by medical evaluation.

Medical Conditions

Health issues or disorders diagnosed by a doctor.