Audit Documents Often Include a Client-Prepared Aged Trial Balance of Accounts

question 18

Multiple Choice

Audit documents often include a client-prepared aged trial balance of accounts receivable as of the balance sheet date.This aging is used by the auditor to

• A) Evaluate internal control over credit sales.
• B) Test the accuracy of recorded credit sales.
• C) Evaluate the allowance for doubtful accounts.
• D) Verify the existence of the recorded receivables.

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