The following are common tests of details of balances or substantive analytical procedures for the audit of accounts receivable:

1.	Select 10 customer accounts from the accounts receivable master file and trace to the aged accounts receivable listing to verify name and amount.
2.	Select 10 customer accounts from the aged accounts receivable listing and trace to the accounts receivable master file for name, amount, and aging categories.
3.	Obtain a list of aged accounts receivable, foot and cross-foot the list, and trace the total to the general ledger.
4.	Compute accounts receivable turnover for the current year and compare to the prior year.
5.	Perform alternative procedures on accounts not responding to second requests by examining subsequent cash receipts documentation and shipping reports or sales invoices.
6.	Request 30 positive and 50 negative confirmations of accounts receivable.

the icon to view the test of details of balances and substantive analytical procedures.)

Requirements

a.	For each audit procedure, identify the balance-related audit objective or objectives it partially or fully satisfies.
b.	In which order would the auditor perform the six procedures? Briefly justify your answer.