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rbowen87 rbowen87
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The auditor has a balance-related audit objective to determine that accounts receivable are appropriately aggregated, and related financial statement disclosures are relevant and understandable. Which of the following audit procedures would the auditor not perform in connection with this audit objective?

▸ Trace receivables from related parties on the aged trial balance to proper disclosure in the footnotes to the financial statements.

▸ Read footnote disclosures made by management related to accounts receivable.

▸ Evaluate footnote disclosures made by management for related party receivables.

▸ Use audit software to foot and cross-foot the aged accounts receivable trial balance.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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smiller94107smiller94107
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