example, a data le might include elds or cells that have no data but should contain data, or data entries that include spelling errors. To analyze a le with missing or incorrect data often results in unreliable results. For the US Superstore case, the data have been scrubbed and all cells or elds contain the proper data to be analyzed. Part 2Substantive Testing of the Revenue (Order to Cash) Cycle (35 points) As revenue is considered a high-risk area for most audit engagements G'CAOB 2014), you Will utilize Tableau to investigate various aspects of the audit of US Superstore's revenue (order to cash) cycle and related accounts. For the following issues, rst, brainstorm develop questions that you need to evaluate with Tableau, and second, prepare the necessary data visualizations or table related to the following issues and questions you developed. Your engagement partner provided the following initial substantive testing issues to your team that need to be evaluated: 1. Are there any indicators that inventory might be overvalued? (3 points) Superstore records sales on order date. Are there any indications of cut-off issues? (3 points) E\" Are there any indicators of related-party transactions? (3 points) Which customers should receive conrmations? (2 points) Are there any issues or concerns with discounts and cash receipts? (4 points) What is the Accounts Receivable 12/31 balance for each year? Are there concerns as to the P'P'PP" quality of US Superstore's accounts receivable? (7 points) What are shipping costs per region or product? (3 pints) . Are there any other issues you think are important? Prepare a dashboard to illustrate your analysis. (10 points) cmall