Which of the Audit Objectives Is Performed First When Doing

Multiple Choice

Which of the audit objectives is performed first when doing the tests of details of balances for accounts receivable?

A) Recorded accounts receivable exist.
B) Accounts receivable in the aged trial balance agree with related master file amounts and the total is correctly added and agrees with the general ledger.
C) Accounts receivable are owned.
D) Existing accounts receivable are included.