(B) Substantive audit procedures Simeran White is the director of Pty Ltd (SW), a family business that provides cleaning services. As Simeran is interested in purchasing some new cleaning equipment for her business, she has approached a bank for funding. The bank has requested that Simeran provide an audited financial report to assist them in considering her loan request. Simeran has approached your firm for this service and you have been allocated the task of auditing SW. You have undertaken a preliminary review of the business and determined that a substantive testing approach would be appropriate. You are now preparing audit programs, focusing on the testing for the revenue cycle. The following information has been obtained from your review: Simeran usually works 60 hours a week. Part of this time is spent travelling between clients and is not charged to the clients. The remaining time is charged at S50 per hour, regardless of the task undertaken. Simeran is typically paid in cash, except for a small number of regular small-business customers. Simeran allows these customers to pay on account by cheque on a monthly basis. Simeran supplies each customer with a written receipt, prepared manually from a receipt book purchased at the local news agency. The book contains pre-numbered blank receipts, which are completed in duplicate. Required: For each of the assertions of accuracy, completeness and occurrence, provide a substantive audit procedure you could use to audit SW's revenue. 7 marks