Set tolerable misstatement 图1210 and assess inherent risk for accounts receivable Assess control risk for sales d collection cycle 应收帐款余额明细 Design and perform tests of controls and 符合性测试和 substantive tests of 实质性测试设计 transactions for sales and collection cycle Design and perform analytical for ac receivable balance Design tests of details of Audit procedures accounts receivable balance Sample size to satisfy balance-related Items to select audit objectives TImIng图 12 - 10 应收帐款余额明细 符合性测试和 实质性测试设计