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Sources of Accounts Receivable

Sources of Accounts Receivable. Sources Claims against customers from sale of goods Loans to officers or employees Loans to subsidiaries Claims against various other refunds Claims for tax refunds Advances to suppliers Shown on balance sheet at net realizable value.

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Audit Evidence

Audit Evidence. Chapter 7. Learning Objective 1. Contrast audit evidence with evidence used by other professions. Nature of Evidence. The use of evidence is not unique to auditors. Evidence is also used by scientists, lawyers, and historians. Learning Objective 2.

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Audit procedures tests - PowerPoint PPT Presentation

Sources of Accounts Receivable

Audit Evidence