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

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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