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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