3.34 An assistant auditor was instructed to "test the accounts receivable for age as they appear on the balance sheet prepared by the client." By doing this test, the assistant traced all past due accounts that appear on the balance sheet to the cards of the past due account clerk and calculated the age of those accounts. The assistant found no discrepancy and reported to the senior auditor that the calculation or age classification work performed by the client was satisfactory

Comment on the logic of this calculation test or classification of receivables aging, and if it is appropriate