You are conducting substantive tests on the accounts receivable file to verify its accuracy. The tile is

Question:

You are conducting substantive tests on the file to verify its accuracy. The tile is large, and you decide to test only a sample of the records. Because of the complexity of the database structure, you cannot access the database directly. The client’s systems programmer uses a utility program to write a query that produces a flat tile, which he provides for testing purposes.

Required
Discuss any concerns you would have as an auditor and any actions you would take.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...