Page 15 - CHAPTER 10 - THE REVENUE AND RECEIPTS CYCLE
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REVENUE AND RECEIPTS CYCLE





            AUDITING THE CYCLE


            • Sales



                    oOccurrence


                    oAccuracy

                    oCut-off


                    oCompleteness


                    oClassification



            • Trade and other receivables


                    oExistence


                    oRights


                    oCompleteness


                    oValuation




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