Describe three control risks in the accounts receivables department at ZZZZ Best Carpet.

(b) Explain any potential effects that breaches occurring in company's accounts receivables department will have on the company's operations and audit risks.

(c) Identify the financial statements assertions for the revenue cycle (sale and accounts receivables) for ZZZZ Best Carpet and the role the assertions play in the audit process. Outline the assertions, general and specific transaction and balance related audit objectives in a table format.

(d) What procedures should be conducted by the auditors in conducting control and substantive tests for ZZZZ Best Carpet revenue cycle.