Fsdgs Sarg

|SPECIFIC BALANCE-RELATED AUDIT OBJECTIVE| | |

| |MANAGEMENT | |

| |ASSERTION |COMMENTS |

|a. There are no unrecorded receivables. |2. Completeness |Unrecorded transactions or amounts deal with the |

| | |completeness objective. |

|b. Receivables have not been sold or |4. Rights and obligations |Receivables not being sold or discounted concerns|

|discounted. | |the rights and obligations objective and |

| | |assertion. |

|c. Uncollectible accounts have been |3. Valuation or allocation |Providing for uncollectible accounts concerns |

|provided for. | |whether the allowance for uncollectible accounts |

| | |is adequate. It is part of the realizable value |

| | |objective and the valuation or allocation |

| | |assertion. |

|d. Receivables that have become |3. Valuation or allocation |This is part of the realizable value objective |

|uncollectible have been written off. | |and the valuation or allocation assertion. There |

|...