Because the auditor's main responsibility is to express an opinion on financial statements, which are composed of account balances, the primary emphasis by auditors when evaluating and testing internal control is on controls over account balances rather than controls over classes of transactions.

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Auditors focus on controls over classes of transactions because effective internal control over transactions impacts the accuracy and reliability of account balances. Controls over transactions are fundamental to ensuring that transactions are recorded correctly, which in turn affects the overall accuracy of financial statements.

Because the Auditor's Main Responsibility Is to Express an Opinion