Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 56

Audit documentation often includes a client-prepared, aged trial balance of accounts receivable as of the balance sheet date. The audit team uses this aging primarily to
A) Evaluate internal control over credit sales.
B) Test the accuracy of recorded charge sales.
C) Estimate credit losses.
D) Verify the existence of the recorded receivables.