Azuri manufacturing records accounts receivable customers from both the sale of in-line skates and the provision of repair service. The CPA firm of Johnson and Johnson is auditing the financial statements of the company the audit manager, is aware that the confirmation of customer accounts receivable is a substantive procedure normally used in the audit of accounts receivable Selected balances from financial statements are as follows accounts receivable, $7,000 current assets, $322,000 total assets, S630,000, shareholders equity $570,000, net income , $190.000

Required

What should the Auditing manager do to verify the selected balances according to the substantive procedures? What alternative procedures you should opt to curtail the audit risk?