Final answer:
Auditors generally focus on accounts that are material, risky, or have significant changes. Less attention is given to trivial, consistent, and predictable accounts or ones with inherent limitations like petty cash because of their low materiality.
Step-by-step explanation:
When conducting an audit, auditors assess the risk of material misstatement in financial statements and focus their attention where it is most needed. They are less likely to analyze in detail ledger accounts that have a trivial balance or transactions, are not material to the financial statements, are less risky because of their nature (such as prepaid expenses or fixed asset accounts with small movements), or have been consistent and predictable over time with no significant changes in balance or activity. Additionally, accounts that are subject to inherent limitations, such as petty cash which tends to deal with small amounts and might not be considered material, may also receive less detailed scrutiny unless there are specific risk factors identified.