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Which of the Following Is Not a Primary Objective of the Auditor

Question 55

Multiple Choice

Which of the following is not a primary objective of the auditor in undertaking substantive testing of accounts receivable?


A) Determine the completeness of the recorded receivables.
B) Establish existence of the receivables.
C) Determine the adequacy of the internal control.
D) Determine the approximate amount that can be expected to be received.

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