State the relationship between the confirmation of accounts receivable and the results of the tests of controls

Question:

State the relationship between the confirmation of and the results of the tests of controls and substantive tests of transactions.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...