High$-$Five Auditing Firm is currently conducting an audit of Bison Company. Bison is a provider of water and

sewage services to a local municipality. After consulting with both senior management and the internal audit

function, the external auditors have identified accounts receivable and the subsequent collection as an area

of high inherent risk. As a result, the auditors plan to use ADA as a substantive test to assist in auditing this

area. What is the most appropriate application of an audit data analytics technique in this context? What

assertions are most likely to be tested?$($Select all that apply.$)$

A$)$ Utilize audit data analytics to determine anomalous amounts relative to the existence and

valuation assertions that may require future investigation by the external auditor.

B$)$ Utilization of audit data analytics as a technique to confirm prior audit findings in auditing the

completeness and cutoff assertions of accounts receivable.

C$)$ Employ audit data analytics as a procedure to verify the work done by the internal audit function,

in auditing the existence and completeness assertions of accounts receivable.

D$)$ Utilization of audit data analytics to assist in validating receivables and subsequent cash

collections to assist in auditing the valuation and existence assertions of accounts receivable.