Substantive tests of transactions are high cost because:
A) calculations are more difficult and complicated.
B) they require re- calculations and tracing.
C) they involve inquiry, observation and inspection.
D) a greater extent of testing is required.

Question

Quizplus · Accepted Answer

Substantive tests of transactions require re-calculations and tracing, which can be time-consuming and costly.

Substantive Tests of Transactions Are High Cost Because