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Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls

Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls. Typical Transactions in the Sales and Collection Cycle. Five major classes of Transactions: Sales Cash receipts Sales returns and allowances The write-off of uncollectible accounts Bad-debt expense.

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Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls