Answer the following questions. Design substantive audit procedures that would address the DR for each of the three accounts: (1 and (3) Sales. When determining testing thresholds for the detailed procedures, consider using performance materiality. unts: (1) Cash, (2) Accounts Receivable (do not include the Allowance for Doubtful Accounts). W/P ref: A8-2 Prepared by: Date prepared: Cloud 9 Ltd. December 31, 2020 Sales and cash receipts process-designing substantive procedures Rights and obligations/cut-off Presentation and disclosure Existence/occurrence Valuation/accuracy Completeness Description of procedure For each of the procedures you designed for part a, determine which method of audit sampling should be used and justify your choices