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In respect of the audit of a sales and receivables cycle which of the following would normally be classified as a test of controls? A. Obtaining confirmation from customers of year-end balances. B. Ensuring that credit orders above a certain size are approved by the credit controller in accordance with the client's procedure manual. C. Detailed reconciliation at the interim audit between the receivables control account and the total of the receivables ledger balances. D. Vouching details from goods delivered notes to sales invoices to ensure the accuracy of cut-off. |