Assertion Audit Procedure a$.$ Ensure that the entity has legal title to accounts receivable $($rights and obligation$).$ b$.$ Determine that recorded accounts receivable include all amounts owed to the client $($completeness$).$ c$.$ Verify that all accounts receivable are recorded in the correct period $($cutoff$).$ d$.$ Ensure that the allowance for uncollectible accounts is properly stated $($accuracy$,$ valuation, and allocation$).$ e$.$ Confirm that recorded accounts receivable are made in the financial statements. f$.$ Ensure that all revenue related disclosures are made in the financial statements