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Revenue and Receipts Cycle, Substantive procedures, Receipts from debtors,…
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Substantive procedures
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Completeness – all sales should have been recorded, have been recorded
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Existence – trade receivables included in the balance actually exists, they are not fictitious
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- Subsequent receipts testing
Accuracy, valuation and allocation – trade receivables are included in the financial statements at appropriate amounts and related disclosures have been appropriately measured as described.
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Completeness – all trade receivables which should have been recorded have been recorded and all related disclosures should have been have been included
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Internal Controls, control objectives and test of controls in the cycle
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THE INTERNAL CONTROLS, AND TEST OF CONTROLS IN THE REVENUE CYCLE FOR CASH
THE INTERNAL CONTROLS, AND TEST OF CONTROLS IN THE REVENUE CYCLE FOR BANK
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