Audit Objectives and Procedures You are conducting substantive tests on the accounts receivable file to verify its accuracy.

The file 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 file, which he provides for testing purposes.

Required:

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