9) Which of the following is true? A) Tests of details of balances focus on the ending general ledger balances for both balance
sheet and income statement accounts.B) Tests of details of balances focus on the transactions during the period for both balance sheet and income statement accounts.C) Tests of details of balances focus on the auditor's understanding of internal controls.D) Tests of details of balances focus on comparisons of recorded amounts to expectations developed by the auditor.
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