Audit Documents Often Include a Client-Prepared Aged Trial Balance of Accounts

Multiple Choice

Audit documents often include a client-prepared aged trial balance of accounts receivable as of the balance sheet date.This aging is used by the auditor to

A) Evaluate internal control over credit sales.
B) Test the accuracy of recorded credit sales.
C) Evaluate the allowance for doubtful accounts.
D) Verify the existence of the recorded receivables.