Diane Smith, CPA, performed tests of controls and substantivetests of transactions for sales for the month of March in an audit of the financialstatements for the year ended December 31, 2013. Based on the excellent results of boththe tests of controls and the substantive tests of transactions, she decided to significantlyreduce her substantive tests of details of balances at year-end. Evaluate this decision.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Diane Smith, CPA, performed tests of controls and substantive
tests of transactions for sales for the month of March in an audit of the financial
statements for the year ended December 31, 2013. Based on the excellent results of both
the tests of controls and the substantive tests of transactions, she decided to significantly
reduce her substantive tests of details of balances at year-end. Evaluate this decision.

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