2) Based on the tests of controls and other Information Technology General Controls (ITGC) testing, your firm has concluded that the data files supplied to you for your procedures are complete and accurate. The conclusion was based on tests of controls over data input risks, including all relevant data elements (e.g., invoice date), data integrity risks, and the relevant automated application controls. However, it is also important to confirm that the data, once imported into Excel, was transferred into the technology tool in a complete and accurate manner prior to working with the data within the technology tool. Reconcile the data with the supplied trial balance and check figures from the case. Simply stated, you must check that the data has been transferred in a complete and accurate manner at each step in the process. Thus, to ensure that you are working with the set of transactions and balances that the client used to calculate Sales Revenue and Accounts Receivable, answer the following questions: a) What are the total number of valid sales that comprise the $84,867,855 sales revenue shown on the trial balance as of 12/31/2017? b) What are the total number of unpaid invoices that comprise the $11,988,886 gross accounts receivable balance shown on the trial balance as of 12/31/2017? Assume that Urgent has no outstanding accounts receivable from 2016. 3. Using the knowledge and skills you have in Excel, see if you can run following substantive testing and analytical procedures: i. Three-way match of SalesOrderID, InvoiceID, and ShipID based solely on SalesOrders database ii. Sales by territory iii. Sales by distributor iv. Sales by quarter v. Sales by territory by quarter vi. Product sales by territory vii. Fourth quarter sales by territory viii. Sales vs. sales goals for fourth quarter by territory ix. Sales by quarter by territory vs fourth quarter sales goals Using the results of your procedures, compose a memo to be included in the audit documentation file that identifies any pattern in the data that you believe may be indicative of specific audit risks. 4. What other substantive or analytical procedures cam you perform on the provided dataset? What evidence it would provide and how it would help in decision of audit conclusion? 5. Draft a memo to your audit partner about your finding and your conclusion on revenue and receivable accounts. https://docs.google.com/spreadsheets/d/1ks_lJo0kvO9ypmN9GNe6KGib_m5DZP5YQGxuraDSqdc/edit