Final answer:
Tests of details of account balances and disclosures focus on the items that are contained in the balance sheet account balances and disclosures.
Step-by-step explanation:
The tests of details of account balances and disclosures focus on the items that are contained in the balance sheet account balances and disclosures.
For example, if a company has an account receivable on its balance sheet, the tests of details would focus on verifying the amount and existence of that account receivable, as well as any related disclosures, such as the terms and conditions of payment.
The purpose of these tests is to ensure the accuracy and completeness of the information presented in the financial statements.