Which of the Following Statements Is Not True

question 95

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.

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Definitions:

Economic Deprivation

A state of being in which individuals or communities lack adequate financial resources, leading to poverty and restricted access to necessities.

Lynching

The illegal execution of an individual by a mob, often by hanging, typically without a lawful trial, historically used as a tool of racial oppression.

Norms

Established standards of behavior maintained by a society, regarded as acceptable or typical for its members.

Collective Action

Occurs when people act in unison to bring about or resist social, political, and economic change. Some collective actions are routine. Others are nonroutine. Routine collective actions are typically nonviolent and follow established patterns of behavior in existing types of social structures. Nonroutine collective actions take place when usual conventions cease to guide social action and people transcend, bypass, or subvert established institutional patterns and structures.