Question: The audit procedures to audit the completeness assertion concerning Accounts Receivable DISCLOSURES is usually accomplished through use of an aged accounts receivable trial balance use

The audit procedures to audit the "completeness" assertion concerning Accounts Receivable DISCLOSURES is usually accomplished through use of an aged accounts receivable trial balance use of a financial reporting disclosure checklist tracing a sample of shipping documents to the details of the sales invoices use of positive confirmations

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