Discussion Questions and Problems 16-24 a. BALANCE- b. C. RELATED TESTS OF DETAILS OF AUDIT PREVENTIVE BALANCES AUDIT OBJECTIVE INTERNAL CONTROL PROCEDURES 1. Accounts The client should foot The auditor should foot the trial receivable in the the trial balance and balance of accounts receivable aged trial reconcile the total to the and reconcile it to the balance balance agree balance in the general per the general ledger. with related ledger. master file amounts, and the total is correctly added and agrees with the general ledger (detail tie-in)