Which of these would not be considered to be a test of details of balances?
A) accounts receivable confirmations.
B) tracing an invoice to the sales journal.
C) observing the entity's stocktake.
D) inspecting plant assets.

Question

Quizplus · Accepted Answer

Tracing an invoice to the sales journal is considered a test of transactions, which focuses on the processing and recording of transactions, rather than a test of details of balances, which focuses on the ending balance of account elements.

Which of These Would Not Be Considered to Be a Test