• obtained a detailed list of balances;

• agree the list to the ledger by testing a selection of the balances;

• agree the list to the debtors’ ledger control account;

• scrutinize the control account for unusual items and test a selection of the entries;

• agree a selection of receipts after the year end;

• agree the total to the debtors’ lead schedule which itself is agreed to the balance sheet.

Refer to earlier article on the auditor needs to satisfy with the client’s accounting system and internal control on trade debtors/sales.

REFER TO MORE ARTICLES ON TOPIC ON AUDIT WORK ON TRADE DEBTORS