During the audit of Barron Company's receivables, the audit partner in charge of the audit noted that a common use of audit data analytics (ADA) during an audit is as a substantive test, because ADA gives the external auditor the power and ability to analyze large amounts of information simultaneously. The Auditor Senior has approached you and asked you to determine and appropriate use of ADA in this context. The most appropriate response/strategy would be to use ADA in this context as: a tool to match credit sales, generation of accounts receivable and subsequent cash collections to ensure existence, valuation and accuracy assertions. a method of issuing confirmations to the holders of selected high dollar amount receivables to confirm that they have been paid. a method of ensuring that client sales data is appropriately matched to client receivables, to ensure timely collection. a tool to match credit sales, generation of accounts receivable and subsequent cash collections to ensure cutoff, completeness and accuracy assertions