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4 Cards in this Set
- Front
- Back
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Completeness |
Trace aged trial balance of accounts receivable to the general ledger control account. |
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Valuation Allocation |
Examine results of confirmations (accuracy) and test adequacy of the allowance for noncollectable accounts. |
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existence and occurrence |
ar confirmations |
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rights and obligations |
review bank confirmations and debt agreements for liens on receivables. |
