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.$)$