METHODOLOGY FOR DESIGNING TESTS OF DETAILS OF BALANCES In designing tests of details of balances for accounts receivable, it is essential to satisfy each of the nine balances-related audit objectives first discussed in Chapter 6. 飞1. Detail tie-in 2. Existence 飞3. Completeness 4. Accuracy 5. Classification 6. Cutoff 7. Realizable value 8. Rights 9. Presentation Arens, Loebbecke; Auditing, &/E and disclosure @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. METHODOLOGY FOR DESIGNING TESTS OF DETAILS OF BALANCES In designing tests of details of balances for accounts receivable, it is essential to satisfy each of the nine balances-related audit objectives first discussed in Chapter 6.         1. Detail tie-in 2. Existence 3. Completeness 4. Accuracy 5. Classification 6. Cutoff 7. Realizable value 8. Rights 9. Presentation and disclosure