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Completing the Tests in theSales and Collection Cycle:Accounts Receivable Chapter 12 Learning Objective 1 Accounts Receivable Balance-Related Audit Objectives Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Relationship Between Sales and Accounts Receivable Relationship Between Sales and Accounts Receivable Learning Objective 2 Analytical Procedures for the Sales and Collection Cycle Analytical Procedures for the Sales and Collection Cycle Analytical Procedures for the Sales and Collection Cycle Selected Comparative Information Analytical ProceduresSales and Collection Cycle Design and Perform Tests of Detailsof A/R Balance (Phase III) Analytical Proceduresfor Gross Margin Learning Objective 3 Designing Tests ofDetail of Balances Designing Tests ofDetail of Balances Learning Objective 4 AICPA Requirements Type of Confirmation Timing Sample Size Selection of Itemsfor Testing Selection of Itemsfor Testing Subsequent Cash Receipts Duplicate Sales Invoices Shipping Documents CorrespondenceWith the Client Analysis of Difference Drawing Conclusions Learning Objective 5 Source of Each Row in the Evidence Planning Worksheet Developing Tests of DetailsAudit Program End of Chapter 12 Payment has already been made Goods have not been received The goods have been returned Clerical errors and disputed accounts Reevaluate internal control. Evaluate the qualitative nature of misstatements. Determine whether sufficient evidence was obtained. Design audit procedures for the audit of accounts receivable, using an evidence planning worksheet as a guide. 12 - * ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Describe the methodology for designing tests of details of balances using the audit risk mode