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Completing The Tests in The Sales and Collection Cycle A/R (Designing TDB,…
Completing The Tests in The Sales and Collection Cycle A/R
Confirmation of A/R
Sampling Decisions
Timing
Verification of Addresses and Mainting Control
Types of Confirmation
Follow-Up on Nonresponses
Auditing Standards Requirements
Drawing Conclusions
Developinng TDB Audit Program
Methodology for Designing Tests of Details of Balances
Assess CR for Sales and Collection Cycle (Phase I)
Design and Perform Test
Set Performance Materiality for A/R
Design and Perform Test of Controls and Substantive Test of Transactions (Phase II)
Identify Significant Risks and Assess the Risk of Material Misstatement forA/R (Phase I)
Design and Perform Substantive Analytical Procedure (Phase III)
Design and Perform TDB of A/R
Designing TDB
A/R are Accurate
A/R are Properly Classified
Existing A/R are Included
Cutoff for A/R is Correct
Sales Cutoff
Sales Return and Allowances Cutoff
Cutoff Misstatements
Cash Receipt Cutoff
Recorded A/R Exist
A/R is Stated at Realizable Value
The Sumation of A/R Agrees with he Master File and the GL
The Client Has Right to A/R
A/R Presentation and Disclosure