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Testing the Information on the Aged Trial Balance for Detail

Question 2

Multiple Choice

Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure which would normally include:


A) tracing a sample of individual balances to supporting documents.
B) comparing the total of the trial balance with the general ledger accounts receivable account.
C) test footing the total column and the columns depicting the aging.
D) all of the above

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