The following are specific balance-related audit objectives applied to the audit of accounts receivable (a. through i.) and management assertions about account balances (1 through 6). The list referred to in the specific balance-related audit objectives is the list of the accounts receivable from each customer at the balance sheet date. (Click the icon to view the audit objectives.) (Click the icon to view the management assertions.) Requirement For each specific balance-related audit objective, identify the appropriate management assertion. (Hint: See table.) Requilrement For each specilic balance-related audit objective, identify the approgriate managei Specific balance-related audit objective a. There are no unrecorded receivables. b. Uncellectible accounts have been provided for. c. Receivables that have become uncollectible harve been written oft. d. All accounts on the list are expocted to be collected within 11 year. The total of the amounts on the accounts recetvabie listing agetes. 0. with the general fedger balance for accounts recelvable. Specific balance-related audit objective Accounts recelvable are appropriately aggregated and clearfy f. described in the financial statements. All accounts on the tist arose from the nortmal course of business and g. are not due from related parties. h. Sales cutotf at year end is proper. i. Recelvables have not bet sold or discounted. Specific Balance-Related Audit Objective a. There are no unrecorded roceivables. b. Uncellectible accocints have been provided for: c. Receivables that have become uncollectible have been writien oft. d. All accounts on the list are expected to bet collected within 1 year. e. The total of the amounts on the aboounts receivable listing aprees with the general ledger balance for accounts recetvabie. f. Accounts recehable are appropriately aggregated and clearly described in the financial statements 9. All accounts on the list arose trom the ncrmal course of business and are not due from rolabod parties. h. Sales cutoff at year end is propar. 1. Receivables have not been sold or discounted. t. described in the financial statements. All accounts on the list arose from the normal course of business 9. are not due trom related parties. h. Sales cutoff at year end is proper. 1. Receivables have not been sold or discounted. Management Assertion About Account Balances 1. Existence 2. Completeness 3. Accuracy, valuation, and alocation 4. Classilication 5. Pights and obligations 6. Presentation