Tests of account balances can often provide evidence about the continued functioning of controls.

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Tests of account balances can help to identify any discrepancies, errors or inconsistencies in financial records. By examining the accuracy of account balances, auditors can gain insights into the effectiveness of internal controls and identify potential weaknesses that need to be addressed. In this way, tests of account balances can provide valuable evidence about the continued functioning of controls.

Tests of Account Balances Can Often Provide Evidence About the Continued