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Below Is Audit Procedure, All of Which Is Test of Balances

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Below is audit procedure, all of which is test of balances associated with the audit of accounts receivable. Also below are the eight general balance- related audit objectives and the four management assertions. For each audit procedure, indicate (1) its audit objective, and (2) the management assertion being tested. Below is audit procedure, all of which is test of balances associated with the audit of accounts receivable. Also below are the eight general balance- related audit objectives and the four management assertions. For each audit procedure, indicate (1) its audit objective, and (2) the management assertion being tested.   -Obtain an aged listing of accounts receivable. For a sample of individual customers on the listing, agree the customer's name, amount, and other information with the corresponding information in the accounts receivable master file.
-Obtain an aged listing of accounts receivable. For a sample of individual customers on the listing, agree the customer's name, amount, and other information with the corresponding information in the accounts receivable master file.

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