Here are nine accounts receivable balance-related audit objectives:

1. Accounts receivable in the aged trial balance agree with related master file amounts, and the total is correctly added and agrees with the general ledger. 2. Recorded accounts receivable exist. 3. Existing accounts receivable are included. 4. Accounts receivable are accurate. 5. Accounts receivable are properly classified. 6. Cutoff for accounts receivable is correct. 7. Accounts receivable is stated at realizable value. 8. The client has rights to accounts receivable. 9. Accounts receivable presentation and disclosures are proper.

Select any three or more of the above objectives. Give four audit procedures you could perform, what you would find if no material problems exist, and what you would be likely to find if material problems do exist.