Auditors generally use rate of occurrence tests in tests of details of balances.

Name: Auditors generally use rate of occurrence tests in tests of details of balances.
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Auditors generally use rate of occurrence tests in tests of controls to evaluate the effectiveness of the entity's internal control procedures, not in tests of details of balances, which are aimed at verifying the accuracy and completeness of financial statement amounts.

Auditors Generally Use Rate of Occurrence Tests in Tests of Details