Where is the primary emphasis in most tests of details of balances?
A) income statement accounts
B) cash flow statement account
C) balance sheet accounts
D) all of the above

Question

Quizplus · Accepted Answer

Most tests of details of balances focus on balance sheet accounts, as they provide information about the company's assets, liabilities, and equity. While income statement and cash flow statement accounts are also important, they are typically covered in other types of audit procedures.

Where Is the Primary Emphasis in Most Tests of Details