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Making Sure That the Detail of and Accounts Receivable File

Question 19

Multiple Choice

Making sure that the detail of and accounts receivable file agrees with the general ledger before the file is used to produce confirmations is an example of which of the following audit procedures?


A) Confirmation.
B) Recalculation.
C) Reperformance.
D) Vouching.
E) Tracing.

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