- *audit tests when planned audit procedures prove impossible or ineffective. For example, external auditors frequently *circularize an organization’s customers to obtain documentary evidence of the existence and accuracy of *accounts receivable balances. If the responses to a circularization are disappointing, the auditor may adopt alternative auditing tests to verify accounts receivable balances. These additional tests may include (i) the tracing of transactions recorded in sales invoices to inventory delivery documentation and (ii) the matching of cash subsequently received to receivable balances at a specific date.
Auditor's dictionary. 2014.
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