Assuming the controls testing is not expanded to provide additional support regarding the effectiveness of the controls

Question:

Assuming the controls testing is not expanded to provide additional support regarding the effectiveness of the controls tested, what are the implications of the controls testing in question 3[a] with respect to the nature, timing, and extent of substantive evidence that must be gathered to support the fairness of the balance?
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...