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Learning Objectives. Describe the nature of receivables.Describe the documents, records, and accounts that comprise the revenue (sales) transaction cycle.Identify and explain the fundamental controls over receivables and revenue.. 11-2. Learning objectives. Design typical test of control s used by auditors to assess control risk for the financial statement assertions related to receivables and revenue.Describe the auditors\' objectives for the audit of receivables and revenue.Explain the nat1145

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