Mary Jones, CPA, is engaged to audit the financial statements of Cook Wholesaling for the year ended December 31, 19X8. Jones obtained and documented an understanding of internal control relating to accounts receivable and assessed control risk for the assertions relating to accounts receivable at the maximum level. Jones requested and obtained from Cook an aged accounts receivable schedule listing the total amount owed by each customer as of December 31, 19X8 , and sent positive confirmation requests to a sample of the customers.
Required:
What additional substantive audit procedures should Jones consider applying in auditing the accounts receivable?