You are an audit staff accountant working on an audit, and you are testing Accounts...

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Accounting

You are an audit staff accountant working on an audit, and you are testing Accounts Receivable. The audit program indicated that you should perform tests that include both vouching and tracing. You are very short on time and another audit staff accountant suggests that both vouching and tracing tests are not necessary because in both types of tests you will be testing the same Accounts Receivable balance. Do you agree? Why or why not?

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