The Parts of the Audit Most Affected by the Tests

Multiple Choice

The parts of the audit most affected by the tests of controls and substantive tests of transactions for the sales and collection cycle are the balances in: 1. accounts receivable.
2) cash.
3) bad debt expense .
4) provision for doubtful debts.

A) 1, 2, 3
B) 1, 3, 4
C) 2, 3, 4
D) 1, 2, 3, 4