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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. Chapter 16. Learning Objective 1. Describe the methodology for designing tests of details of balances using the audit risk model. Accounts Receivable Balance-related Audit Objectives. 1. Detail tie-in.

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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Chapter 15 Accounts Receivable Balance-Related Audit Objectives Detail tie-in Accuracy Realizable value Existence Classification Rights and obligations Completeness Cutoff Presentation and disclosure

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1.47k views • 24 slides

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R balance - PowerPoint PPT Presentation

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable