select the appropriate audit assertation relating to the classes of account balances to the appropriate audit objective for sales and receivables consultations may be used more than once the allowance for doubtful accounts represents a reasonable estimate of the difference between gross accounts receivable and their net realizable value council receivable represent gross claims on customers at the end of the reporting. And agree with some of the accounts receivable subsidiary ledger all amounts owed by customers at the end of the reporting. Are included in accounts receivable reporting. Represent legal claims of the entity on customers for payment accounts receivable represent amounts owed by customers at the end of the reporting. Existence accuracy valuation and allocation completeness rights and obligations