Presentation and disclosure objectives are primarily addressed in the tests of details of balances phase of the audit.

Question

Quizplus · Accepted Answer

Presentation and disclosure objectives are primarily addressed during the review of the financial statements to ensure that all financial information is presented accurately and disclosures are complete and understandable, not specifically during the tests of details of balances phase, which focuses on the accuracy and validity of account balances.

Presentation and Disclosure Objectives Are Primarily Addressed in the Tests