Describe how author verifies the accuracy of the aged trial balance

The auditor verifies the accuracy of the aged trial balance using the following steps. First, a copy of the aged trial balance of accounts receivable is obtained from the client and the total balance is compared to the accounts receivable general ledger balance. Second, a sample of customer accounts selected for proper inclusion in the aged trial balance. For each selected customer account, the auditor traces the customer's balance back to the subsidiary ledger detail and verifies the total amount and the amounts included in each column for proper aging. These two steps mainly describe a manual approach to testing accuracy. A second approach would involve the use of computer-assisted audit techniques. If the general controls over IT are adequate, the auditor can use a generalized audit software package to perform the steps described in the first approach to examine the accuracy of the aged trial balance generated by the client's accounting system.