Topic: audit procedures
  Content:
  simulation考了一道audit procedure選擇,是關(guān)于test AR的各種assertion的
  考點(diǎn)解析:
  AR assertions:
  Existence: confirmation, vouching (to sales order, shipping document, invoice), verify authorization
  Completeness: tracing (from sales order, shipping document, invoice)
  Right and obligation: inquiry (factoring), inspect (confirmation response, loan agreement, minutes of meetings)
  Accuracy: footing and cross-footing, recalculate bad debt expense,  inspect authorization and approves of bad debt written-off
  Sample Question:
  Confirmation is most likely to be a relevant form of evidence with regard to assertions about accounts receivable when the auditor has concerns about the receivables’
  A. Valuation.
  B. Classification.
  C. Existence.
  D. Completeness.

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