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    Auditing Assurance Services Study Set 1
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    Exam 13: Completing Tests in the Sales and Collection Cycle: Accounts Receivable
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    Most Tests of Accounts Receivable and the Allowance for Uncollectible
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Most Tests of Accounts Receivable and the Allowance for Uncollectible

Question 52

Question 52

Multiple Choice

Most tests of accounts receivable and the allowance for uncollectible accounts are based on:


A) the general ledger balance of each account.
B) the results of confirmations.
C) the aged trial balance.
D) the results of analytical procedures.

Correct Answer:

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