微信扫一扫
实时资讯全掌握
Which of the following audit procedures is a test of controls? A. Checking that approved sales orders indicate that reference was made to the aged listing. B. Checking that the total of the nominal ledger receivables control account agrees to the total shown by the aged listing. C. Checking that sales invoices have been agreed to goods despatched notes before they have been sent out to customers. D. Enquiring whether the aged listing is used as a basis for credit control decisions. E. Checking that the total shown on the aged list of receivables has been correctly analysed. |