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Discuss with the credit manager the likelihood of collecting older accounts and examine subsequent cash receipts and the credit file on older accounts to evaluate

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Discuss with the credit manager the likelihood of collecting older accounts and examine subsequent cash receipts and the credit file on older accounts to evaluate whether receivables are collectible. Identify the type of audit test. A. Test of control. 3. Analytical procedures. C ubstantive test of transactions. D. Test of details of balances

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