During the audit of COVID Ltd, you identified the following misstatements in the sales and collection cycle:

1. In several instances cash receipts were posted to the incorrect customer accounts.
2. Several accounts receivable balances in the master file were not included in the aged
3. trial balance.
4. A shipment made in the subsequent period is recorded as a current period sale.
5. Several accounts receivable balances are in dispute as a result of claims of defective
6. merchandise.
7. Goods were returned for credit on the last day of the fiscal year, but the sales return
8. was not recorded until the following fiscal year.
9. An account receivable balance in the master file is included twice on the aged trial
10. balance.

Required

As auditor, identify one test of details of balances audit procedure you would use to detect each misstatement?