What type of test is used to obtain the most types of evidence?
A)Substantive tests of transactions
B)Tests of controls
C)Risk assessment tests
D)Tests of details of balances

Question

Quizplus · Accepted Answer

Tests of details of balances typically involve obtaining the most types of evidence, such as examining source documents, performing recalculations and re-performing procedures performed by the entity. Therefore, it is the best choice for obtaining the most types of evidence.

What Type of Test Is Used to Obtain the Most