The following audit procedure tests primarily which balance-related audit objective for accounts receivable: trace accounts from the accounts receivable master file to the aged trial balance.
A) rights and obligations
B) completeness
C) presentation and disclosure
D) cutoff

Question

Quizplus · Accepted Answer

The audit procedure of tracing accounts from the accounts receivable master file to the aged trial balance tests the completeness balance-related audit objective for accounts receivable, which aims to ensure that all recorded accounts receivable balances are complete and accurate.

The Following Audit Procedure Tests Primarily Which Balance-Related Audit Objective