Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.

细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。

youdao

One bug causes a transaction to stall without confirmation and another bug in the internal accounting system—an optional plugin—shows inaccurate account balances, he says.

一个错误导致交易没被确认就停止，另一个内部会计系统的错误（可选插件）显示错误的账户余额。

youdao

Debtors balances are incorrect, transaction processing is producing situations in which the total sales in the general ledger does not reconcile to the cash book and the accounts receivable ledger.

应收账款余额是不正确的，事务处理是生产中的总销售额总帐不调和的现金簿和应收账款分类账的情况。

youdao

Every day there are more opportunities to receive a geolocated offer from a store as they walk in the door, easily compare products with other merchants and view account balances and budgets before making a purchase and then complete the transaction.

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