审计学：一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-16-Solutions-Manual.doc

pletingtheTestsintheSalesandCollectionCycle:AccountsReceivableReviewQuestions16-1 hereasonablenessofthebalancesinsales,accountsreceivable,,ounts. ,reconcilingcashreceipts,orreviewingtheapprovalofcredit. Theresultsofthetestsofcontrolsandsubstantivetestsoftransactionsaffecttheprocedures,samplesize,timinganditemsselectedforthetestsofdetailsofbalances(.,paredtothetestsofdetailsrequiredinthecaseofinadequateinternalcontrols).panyauditor’-2 SAS67()ountsreceivableconfirmationsasfollows:(a)binedassessedlevelofinherentandcontrolriskislow,(b)alargenumberofsmallbalancesisinvolved,and(c),ountsinafinancialinstitution,itmaybeappropriateforanauditortoincludenegativeconfirmationrequestswiththecustomers’-2 (continued) TheprecedingrequirementthatnegativeconfirmationsareconsideredappropriatewheretheinternalcontrolsofthesalesandcollectioncycleareeffectiveisviolatedbyCynthiaRoberts',butherconfirmationataninterimdaterequireshertoassumeanassessedcontrolrisklessthanmaximum,-3 Thefollowingareanalyticalproceduresforthesalesandcollectioncycle,a