Control risk assessments for accounts receivable assertions depend on the related control risk assessments for the class

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Control risk assessments for accounts receivable assertions depend on the related control risk assessments for the class of transactions. The classes of transactions that do not relate to the accounts receivable balance are:

(a) credit sales. 

(b) cash sales.

(c) sales adjustments.

(d) cash receipts.

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Auditing A Practical Approach

ISBN: 9781118878415

1st Extended Canadian Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren

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