Beta Inc. owns and operates twenty rental retirement properties in Southern Ontario. You are in charge of auditing Beta's revenue for its 2020 year-end. Your audit firm has audited Beta for many years. In recent years, your firm has found the controls in the revenue, receivables, receipts process to be strong. However, the firm has found the most cost effective to use a substantive audit approach. The preliminary assessment for 2019 suggests the controls continue to be efficient