In the Initial Procedures of the Audit Program for Substantive

Multiple Choice

In the initial procedures of the audit program for substantive tests of revenue cycle assertions, to determine that the trial balance is an accurate and complete representation of the underlying accounting records, the auditor should compare a sample of the customer balances shown in the ________ with that in the _________ .

A) aged trial balance; subsidiary ledger
B) subsidiary ledger; aged trial balance
C) general ledger control account; allowance account
D) sales journal; general ledger control account