1. An aged trial balance of accounts receivable is usually used by the auditor to: • Evaluate the allowance for doubtful accounts • Verify the validity of recorded receivables • Ensure that all accounts are promptly credited • Evaluate the results of compliance tests

1.      An aged trial balance of accounts receivable is usually used by the auditor to:

·        Evaluate the allowance for doubtful accounts

·        Verify the validity of recorded receivables

·        Ensure that all accounts are promptly credited

·        Evaluate the results of compliance tests

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