(Objective 13-5) Explain the relationship between the methodology for designing tests of c...

(Objective 13-5) Explain the relationship between the methodology for designing tests of controls and substantive tests of transactions in Figure 1 and the methodology for designing tests of details of balances in Figure 2.

FIGURE 1 Methodology for Designing Tests of Controls and Substantive Tests of Transactions

FIGURE 2 Methodology for Designing Tests of Details of Balances – Accounts Receivable

Objective 13-5

Design an audit program.