Goal B: Industry, Innovation and Infrastructure Taxi uses a cellphone application and other cutting-edge technology to make daily commute easier and more cost-effective for users. It does that by: - Crowd-travelling: As users order a trip on the cellphone application, Taxis expert navigation system is able to coordinate all nearby trips travelling to a similar destination into a taxi of 12, and use the most efficient taxi route. All users are collected from their doorstep, eliminating the need for a taxi rank. Colleagues or friends in closer areas are able to travel together safely and cost effectively because crowd-travelling allows Taxi to charge a lower rate per kilometre. For this reason, no discounts are offered to users. - Users are linked to a unique profile that can be a prepaid / top-up account or they can apply for credit (payment terms are 30 days and interest is charged at 5% thereafter). - In terms of convenience and innovativeness, Taxi provides a choice of methods to seamlessly tag in when boarding a taxi, such as retina-, fingerprint- or access tag scanning, connecting through Bluetooth or card transactions. All forms of tagging in are linked to the billing system. Taxi does not collect any physical cash. Taxi uses different computer systems that are all integrated, and compatible with your firms audit software. The billing system reflects the invoices billed and the credit management information of debtors (users). The accounting system reflects the general ledgers and trial balance. The reporting system reflects the final amounts used in the annual financial statements.

An extract of the planning workpaper related to understanding the revenue business process is below. The audit team has obtained all source documents related to the process below. Taxis accounting and financial reporting software is fully compatible with your firms audit software. People Development goals Technology AUE3761 Test 3 - July 2023 Page 8 of 9 The data fields in the debtors billing system consist of the following: Name Surname Contact number Address Unique Account/Profile number Credit limit Amount Owed/ Outstanding Interest charged

2. With reference to the background information and Goal B: Formulate the substantive procedures you would perform using Computer Assisted Auditing Techniques (CAATs) to test: a) Existence of Trade Debtors b) Accuracy and Presentation of Revenue Communication skills Layout and structure and logical argument (9) (6) (2)