An auditor contacts an accounts receivable of the client directly in order to confirm the balance owing. This is an example of:
A) analytical procedure.
B) test of control.
C) test of details of balances.
D) tests of details of transactions.

Question

Quizplus · Accepted Answer

Confirming the balance owing with an account receivable directly is a test of details of balances, aimed at verifying the amount recorded in the financial statements.

An Auditor Contacts an Accounts Receivable of the Client Directly