Which of these is not a specific audit objective for sales and receivables?
A) existence or occurrence.
B) completeness.
C) representation.
D) presentation and disclosure.

Question

Quizplus · Accepted Answer

Representation is not a standard audit objective in the context of sales and receivables. The common specific audit objectives for sales and receivables include existence or occurrence, completeness, and presentation and disclosure, among others. Representation is more related to the overall financial statements assertions rather than a specific audit objective for sales and receivables.

Which of These Is Not a Specific Audit Objective for Sales