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In the initial procedures of the audit program for substantive tests of revenue cycle assertions, to determine that the trial balance is an accurate and

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In the initial procedures of the audit program for substantive tests of revenue cycle assertions, to determine that the trial balance is an accurate and complete representation of the underlying accounting records, the auditor should compare a sample of the customer balances shown in the with that in the subsidiary ledger; aged trial balance aged trial balance; subsidiary ledger general ledger control account; allowance account sales journal; general ledger control account

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