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Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure, which would normally include test footing the total
Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure, which would normally include test footing the total column and the columns depicting the aging. comparing the total of the trial balance with the general ledger accounts receivable account. O tracing a sample of individual balances to supporting documents. all of the above.
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