1. Edwards, CPA, is engage to audit the financial statement of Matthews Wholesaling for the year ended December 31, 1998. Edwards obtained and documented an understanding of the internal control structure relating to the accounts receivable and assessed control risk relating to accounts receivable at the maximum level. Edwards requested and obtained from Matthews engaged accounts receivable schedule listing the total amount owed by each customer as of December 31, 1998, and sent positiv confirmation requests to a sample of the customers. What additional substantive audit procedures should Edwards consider applying in auditing the accounts receivable?

2. Kane, CPA, is auditing Star Wholesaling Company's financial statements and is about to perform substantive audit procedures on Star's trade account payable balances. After obtaining an understanding of Star's internal control structure for account payable, Kane assessed control risk at near the maximum. Kane requested and received from Star a schedule of the trade account payable prepared using the trade account payable subsidiary ledger (voucher register). Describe the substantive audit procedures Kane should apply to Star's accounts payable balances. Do not include procedures that would be applied only in the audit of related party payables, amounts withheld from employees and accrued expenses such as pensions and interest