Auditing: Please help

Accounts receivable: Foreign debtor Included in the accounts receivable of Sheen is a foreign debtor. This foreign debtor normally purchases two huge bulk orders a year. During the prior financial year, there were rumours of this debtor being bankrupt. Sheen did not adjust their provision for doubtful debtors. During the December holiday, Sheen received formal notification that the foreign debtor is being liquidated.

Prepare the general and specific substantive procedures for the debtors and the provision for doubtful debtors.