An auditor contacts an accounts receivable of the client directly in order to confirm the balance owing.This is an example of:
A)test of control.
B)test of details of balances.
C)tests of details of transactions.
D)analytical procedure.

Question

Quizplus · Accepted Answer

This is a test of details of balances, as the auditor is directly confirming the accuracy of the account balance with an external party.

An Auditor Contacts an Accounts Receivable of the Client Directly