The objective of tests of details of classes of transactions performed as substantive tests is to: (A)

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The objective of tests of details of classes of transactions performed as substantive tests is to:

(A) Comply with International Financial Reporting Standards.

(B) Attain assurance about the reliability of the information system relevant to financial reporting.

(C) Detecting materials misstatement at the assertion level.

(D) Evaluate whether management’s controls operated effectively.

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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