(Objectives 13-1, 13-2) Explain how the calculation and comparison to previous years of the gross margin percentage and the ratio of accounts receivable to sales are related to the confirmation of accounts receivable and other tests of the accuracy of accounts receivable.
Objective 13-1
Use the five types of audit tests to determine whether financial statements are fairly stated.
Objective 13-2
Select the appropriate types of audit tests.
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