Uncategories Because of its central role in auditing of accounts receivable, the ______________ is one of the first items tested.

Because of its central role in auditing of accounts receivable, the ______________ is one of the first items tested.

Because of its central role in auditing of accounts receivable, the ______________ is one of the first items tested.

a. accounts receivable master file
b. customer file
c. aged trial balance
d. sales register