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Discuss the essential activities involved in the initial planning of an audit.
Accounts Receivable
Money owed to a company by its debtors for goods and services that have been delivered but not yet paid for.
Current Liabilities
Financial obligations or debts of a business that are due to be paid within one year.
Net Change in Sales
The difference between the sales figures of a current period compared to a previous period, which can indicate growth or decline.
Comparative Income Statement
A financial statement that presents the revenues, expenses, and profits of a company over different periods to highlight changes over time.
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