Which of the Following Is Ordinarily Designed to Detect Material

question 94

Multiple Choice

Which of the following is ordinarily designed to detect material dollar errors on the financial statements?

• A) tests of controls
• B) analytical review procedures
• C) computer controls
• D) tests of details of balances

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Definitions:

Beginning of the Year

Refers to the start date of a calendar or fiscal year.

Pay Today

The requirement or action of making a payment at the current date, commonly used in the context of purchasing or settling debts.

Cloture

A legislative procedure used to end a filibuster in the Senate, requiring a supermajority vote to close debate on a bill or nomination and proceed to a vote.

Filibuster

A parliamentary procedure where debate over a proposed piece of legislation is extended, allowing one or more members to delay or entirely prevent a vote on the proposal.