ng & Assurance Services(1) course 'Auditing & Assurance Services(1) The 10,000 accounts receivable of DEF Company have a total book value of $120,000. A CPA has selected and audited a sample of 100 accounts with a total book value of $1,200 and an audited value of $1.000. Using the difference estimation technique, estimated total audited value of the population is of Select one Da $100.000 b. $120,000 $144 000 d $140,000 Bcmid=8667&page=2 & Assurance Services(1) 'Auditing & Assurance Services(1) Which of the following is one of the assertions made by management about an account balance? Select one a Valuation Ob Rights and obligations c. Existence Od All the choices & Assurance Services(1) se 'Auditing & Assurance Services(1) The scope of substantive procedures as compared to the scope of tests of controls generally vary Select one O a Directly b. Inversely. O c. In a parallel manner d Equally