Tests of details of balances generally tend to be the: A) most costly, and least effective audit procedures. B) most costly, and most effective audit procedures. C) least costly, yet most effective audit procedures. D) least costly, and least effective audit procedures. E) least costly, and least efficient audit procedures.

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Tests of details of balances are often the most costly because they are labor-intensive and require auditors to examine a significant amount of documentation and evidence. However, they are also considered the most effective audit procedures because they provide direct evidence about the accuracy of account balances and transactions.

Tests of Details of Balances generally Tend to Be The