Design and perform substantive analytical procedures for accounts in the sales and collection cycle. Design and perform tests of details of balances for accounts receivable.

COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE: ACCOUNTS RECEIVABLE

Describe the methodology fordesigning tests of details of balances using the audit risk
model.

Design and perform substantive analytical procedures for accounts in the sales and collection cycle.
Design and perform tests of details of balances for accounts receivable.
Obtain and evaluate accounts receivable confirmations.
Design audit procedures for the audit of accounts receivable, using an evidence planning worksheet as a guide.

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