When performing the tests of details of balances for expense accounts, ________ is (are) generally not necessary.
A) extensive additional testing
B) analytical procedures
C) tests of controls
D) substantive tests of transactions

Question

Quizplus · Accepted Answer

Extensive additional testing is generally not necessary for expense accounts because analytical procedures and tests of controls often provide sufficient evidence.

When Performing the Tests of Details of Balances for Expense