Final answer:
In auditing, the balance-related audit objective of detail tie-in is tested by comparing the amounts in the financial statements with the supporting records to ensure they match.
Step-by-step explanation:
In auditing, the balance-related audit objective of detail tie-in is tested when the auditor compares the amounts in the financial statements with the supporting records to ensure they match. This involves checking if the figures in the financial statements tie-in or reconcile with the detailed records.
For example, if the financial statements state that accounts receivable total $100,000, the auditor would confirm if the detailed records also show the same amount. This helps to ensure the accuracy and completeness of the financial statements.
In summary, during testing for balance-related audit objectives of detail tie-in, the auditor verifies if the amounts in the financial statements agree with the underlying records.