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　　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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