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This chapter focuses on the audit of the sales and collection cycle, detailing the identification of accounts, business functions, and internal controls necessary for effective auditing. It emphasizes the importance of understanding the various classes of transactions and the related documents and records involved in the cycle. Additionally, the chapter outlines the methodology for conducting tests of controls and substantive tests of transactions, particularly in the context of a large public company like

Author

Zakyah Asyari

Language

EN