Designing Tests of Details of Balances Aged Trial balance Recorded accounts receivable exist Existing accounts Receivable are Included Accounts receivable are accurate Accounts Receivable are Properly Classified Cutoff for Accounts Receivable Is Correct Accounts receivable is stated at realizable value Accounts Receivable Presentation and Disclosures Are Proper Arens, Loebbecke; Auditing, &/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Aged Trial Balance Recorded Accounts Receivable Exist Existing Accounts Receivable Are Included Accounts Receivable Are Accurate Accounts Receivable Are Properly Classified Cutoff for Accounts Receivable Is Correct Accounts Receivable Is Stated at Realizable Value Accounts Receivable Presentation and Disclosures Are Proper