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What is Accounts Receivable Audit Program Guide about?

This document outlines an audit program for testing accounts receivable for Orion-Hanel Picture Tube Co Ltd for the year ended 31 December 2002. The objectives are to verify that receivables are valid, complete, properly valued and classified, and disclosed appropriately. The program includes procedures such as confirming key receivables, testing subsequent collections, evaluating allowances, and reviewing for liens.

Author

Tran Anh

Language

EN