You are the auditor for Wilson Wholesale Products Inc. As part of the audit of accounts
receivable, Wilson has provided you with an electronic file representing its accounts
receivable as of its fiscal year-end. The file includes the customer's name, customer
address, customer number, sales invoice number, sales invoice date, and amount.
Required: Describe three or more substantive audit procedures you might perform with
this computer file (3 pts). For each procedure, identify the related account(s) or control,
and assertion(s) you are testing (6 pts).