An Aged Trial Balance of Accounts Receivable Is Usually Used

Multiple Choice

An aged trial balance of accounts receivable is usually used by the auditor to:

A) verify the existence assertion for recorded receivables.
B) ensure that all accounts receivable are recorded (completeness assertion) .
C) evaluate the results of tests of controls for the sales/accounts receivable system.
D) evaluate the provision for bad debts related to the valuation and allocation assertion.