COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE ACCOUNTS RECEIVABLE When more sn’ t better Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 15 When More Isn’t Better COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE: ACCOUNTS RECEIVABLE