FIGURE 12-6 Role of All audit Tests in the audit of the sales and Collection Cycle ales Accounts Receivable Cash in Bank Sales transaction Cash receipts transactions Audited by toc, Audited by ToC, SToT, and Ap SToT, and AP Ending Ender balance balance Audited by AP Audited by AP and TDB and TDB Tests of controls (including procedures Substantive Tests of Sufficient to gain an understanding tests of details of procedure competent of internal control) transactions (AP) balances evidence 〔Tog (STOT) (TDB) per GAAS Arens, Loebbecke; Auditing, 8/E @2000 Prentice hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FIGURE 12 -6 Role of All Audit Tests in the Audit of the Sales and Collection Cycle