Use excel as audit ytic tool, prepare on the audit work listed in the audit program (Total 12.5 marks). Ageing analysis of debtors (5 marks) Audited balance on provision for bad debt which management estimates at 2% of debtors _ (2.5 marks) Duplicated invoices, invoices with negative balances and credit mtes with positive balances. (2.5 marks) Audited account receivable balance. (2 marks) Audit conclusion. (1.5 marks)