The following misstatements are sometimes found in the revenue account balances:

1:Cash amounts received from collections of accounts receivable in the subsequent period are recorded as current period receipts.

2: The allowance for uncollectible accounts is inadequate due to the clients failure to reflect depressed economic conditions in the allowance.

3:Several accounts receivable are in dispute due to claims of defective merchandise.

4:The pledging of accounts receivable to the bank for a loan is not disclosed in the financial statements.

5: Goods shipped and included in the current period sales were returned in the subsequent period.

6:Long-term interest-bearing notes receivable from affiliated companies are included in accounts receivable.

7: The aged accounts receivable trial balance total does not equal the amount in the general ledger.

8: Several accounts receivable balances in the accounts receivable master file are not included in the aged trial balance report.

9: One accounts receivable customer included in the accounts receivable master file is included in the aged trial balance twice.

Required

A: For each misstatement, identify the balance-related or presentation and disclosure-related audit objective to which it pertains.

B: For each misstatement, list an internal control that should prevent it.

C: For each misstatement, list one test of details of balances audit procedure that the auditor can use to detect it.