(Objectives 14-3, 14-5) State the relationship between the confirmation of accounts receivable and the results of the tests of controls and substantive tests of transactions.
Objective 14-3
Understand internal control, and design and perform tests of controls and substantive tests of transactions for sales.
Objective 14-5
Understand internal control, and design and perform tests of controls and substantive tests of transactions for cash receipts.
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