Collection Cycle: Accounts Receivable(英文版)(ppt 36页)
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资料简介：
Collection Cycle: Accounts Receivable(英文版)内容提要：
Learning Objective ：
Design and perform tests of details of balances for accounts
receivable for each balance-related audit objective.
AICPA Requirements：
1. Accounts receivable are immaterial.
2. The auditor considers confirmations ineffective evidence because response rates will likely be inadequate or unreliable.
3. The combined level of inherent risk and control risk is low and other substantive evidence can be accumulated to provide sufficient evidence.
Subsequent Cash Receipts：
Evidence of the receipt of cash subsequent to the confirmation date includes examining remittance advices, entries in the cash receipts
records, or perhaps even subsequent credits in the accounts receivable master files.
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