Direct, written communication with the client's customers to identify whether a receivable exists is an example of a(n)
A) substantive test of transactions.
B) test of controls.
C) analytical procedure.
D) test of details of balances.

Question

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Direct, written communication with the client's customers to identify whether a receivable exists is an example of a test of details of balances. This procedure is used to verify the existence and accuracy of accounts receivable balances recorded in the financial statements.

Direct, Written Communication with the Client's Customers to Identify Whether