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

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Definitions:

Social Norm Deviance

Actions or behaviors that violate the unwritten rules or expectations of society or a social group.

Cultural Context

The environment or situation that surrounds the occurrence of a particular event, behavior, or understanding, significantly influenced by cultural practices and beliefs.

Four Humors

An ancient and medieval belief that health was maintained by a balance of four bodily fluids.

Hippocrates

An ancient Greek physician often referred to as the "Father of Medicine," known for his lasting contributions to the field such as the Hippocratic Oath.