Which of the Audit Objectives Is Performed First When Doing

question 65

Multiple Choice

Which of the audit objectives is performed first when doing the tests of details of balances for accounts receivable?

• A) Accounts receivable are owned.
• B) Accounts receivable in the aged trial balance agree with related master file amounts, and the total is correctly added and agrees with the general ledger.
• C) Existing accounts receivable are included.
• D) Recorded accounts receivable exist.

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