ACCOUNT RECEIVABLE AUDIT
I.TRANSACTIONS AND ACCOUNT BALANCE ASSERTION Transactions & Events: (IS) Occurrence Completeness Accuracy Cut-off Classification Account Balances Existence Rights & Obligations Completeness Valuation & Allocation Completeness- all transactions, assets, liabilities and equity interests have been recorded that should have been recorded. Accuracy- amounts, data and other information have been recorded and disclosed appropriately. Cut-off- transactions and events have been recorded
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