Testing the Information on the Aged Trial Balance for Detail

question 2

Multiple Choice

Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure which would normally include:

• A) tracing a sample of individual balances to supporting documents.
• B) comparing the total of the trial balance with the general ledger accounts receivable account.
• C) test footing the total column and the columns depicting the aging.
• D) all of the above

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Definitions:

Action Item Registers

A list or record used to track tasks or actions that need to be completed, often used in meetings or project management to ensure accountability.

Internet-Based Tools

Software or applications accessible online that facilitate various tasks, including communication, project management, and data analysis.

Responsibility Matrices

Tools used in project management to define and document the roles and responsibilities of individuals or teams in delivering tasks or objectives.

Responsibility Matrix

A tool often used in project management to define and document the roles and responsibilities of individuals or teams for various project tasks.