Term
| . Obtain an aged trial balance of trade accounts receivable and analyses of other accounts receivable and reconcile to ledgers |
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Definition
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Term
| Obtain analyses of notes receivable and related interest. |
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Definition
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Term
| Inspect notes on hand and confirm those with holders. |
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Definition
| existence, occurrence, rights |
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Term
| Confirm receivables with debtors |
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Definition
| existence, occurrence, rights, valuation, accuracy |
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Term
| Review the year-end cutoff of sales transactions. |
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Definition
| existence, occurrence, rights, completeness, cutoff |
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Term
| Perform analytical procedures for accounts receivable, notes receivable, and revenue |
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Definition
| existence, occurrence, rights, completeness, valuation and accuracy |
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Term
| Review significant year-end sales contracts for unusual terms |
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Definition
| existence, occurrence, rights, completeness, valuation and accuracy |
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Term
| verify interest earned on notes receivable |
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Definition
| existence, occurrence, rights, completeness |
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Term
| evaluate the propriety of the clients accounting for transactions |
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Definition
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Term
| determine adequacy of allowance for uncollectible accounts |
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Definition
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Term
| ascertain the existence of pledged recievables |
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Definition
| presentation and disclosure |
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Term
| investigate receivables from related parties |
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Definition
| presentation and disclosure |
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Term
| Evaluate the business purpose of significant and unusual sales transactions |
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Definition
| valuation, accuracy, presentation and disclosure |
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Term
| evaluate financial statement presentation and disclosure |
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Definition
| presentation and disclosure |
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