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​The auditors principal objective when using a sample of tests of details of balances is whether...

​The auditors principal objective when using a sample of tests of details of balances is whether the: ​controls being tested are operating effectively. ​transactions being audited are free of misstatements. ​account balance being audited is fairly stated. ​transactions and account balances being audited are fairly stated.

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Answer #1

The correct answer is Option #4: Accounts balances being audited are fairly stated is the principle objective behind using a sample test of details of balances.

Through these test of details, the auditor makes assertions based on the results of those test. Such tests are applied on account balances to check if they are fairly stated.

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