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:

Destinations

The places or points to which something or someone is going or being sent.

Routes

The paths or courses taken to achieve a specific goal or destination, often used in the context of logistics and transportation planning.

Northwest-Corner Method

A technique used in transportation and logistics to find an initial feasible solution for the Transportation Problem by starting at the northwest corner of a cost matrix and moving south and east to allocate shipments.

Source A

A specific origin from which materials, services, or information are obtained.