(SSAA107/25) Surgent’s Auditing Accounts Receivable: An Overview
(SSAA107/25) Surgent’s Auditing Accounts Receivable: An Overview
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for...
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