(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following
items in the balance sheet:
(i) trade receivables; and (3 marks)
正确答案：(d) Principal audit work(i) Trade receivables■ Review of agreements to determine the volume rebates terms. For example,– the % discounts;– the volumes to which they apply;– the period over which they accumulate;– settlement method (e.g. by credit note or
