Tests of which balance-related audit objective are normally performed first in an audit of the sales and collection?
A) accuracy
B) completeness
C) rights
D) detail tie-in

Question

Quizplus · Accepted Answer

Detail tie-in tests are typically performed first in an audit of the sales and collection cycle to ensure that details in the accounting records accurately match the underlying supporting documentation.

Tests of Which Balance-Related Audit Objective Are Normally Performed First