Final answer:
An aging report is used to verify the accuracy of accounts receivable control records, providing details on the due dates of receivables and their collectability.
Step-by-step explanation:
The accuracy of accounts receivable control records is typically verified using an aging report. This report categorizes receivables based on their due dates, which helps in determining which accounts are current, past due, or significantly overdue. By analyzing the aging report, the business can assess the likelihood of collection, spot potential bad debts, and enhance their credit and collection processes. It is also useful in confirming the receivables total on the balance sheet, hence it's a vital tool for ensuring that the account balances are correct.