At what point in the audit process are tests of details most appropriately designed?
A) plan and design audit approach
B) perform audit tests for controls and transactions
C) perform analytical procedures and tests of balances
D) complete the audit and issue the audit report

Question

Quizplus · Accepted Answer

Tests of details are most appropriately designed during the phase where analytical procedures and tests of balances are performed, as this is when auditors gather substantive evidence to support the financial statement assertions.

At What Point in the Audit Process Are Tests of Details