Evaluate whether management''s controls operated effectively

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Reference no: EM131046924

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.

Reference no: EM131046924

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