audit procedure: > v The auditor vouched the recorded accounts receivable to a shipping document. The auditor determined that a note. was included describing any sales to related parties. The auditor confirmed accounts receivable. The auditor aged the accounts receivable. The auditor reconciled the total receivables from the subsidiary ledger to the balance in the general Jedner 1. Completeness 2. Rights and Obligations 3. Valuation and Allocation 4. Existence 5. Classification and Understandability 6. Cutoff