I need help with auditing question. its about Analytical procedure findings. I need guidance to do it myself

{:1 E? 7 [e AA'i Chapter '16 Analytical Procedures Werkpaper Page Layout Formulas Data Review . 3'5\"" 'Calibricaody: ."11 v' AA A- = = = 4.0;: Emmaprm 'General .' Pasta 6) Format 1' E t :: 3 {IE OE Marge 1. Center V $ t '36 j '33 3 E33323: 114 : r Hllleburg Hardware 3 B C D E F G H I 1 kct 480 -Chapter 16 Sal lCollection 2 Imlrucons: Reviewtheanalvtical procedur performed on theSalE: Collection cycle belowand look for unusual anomali, changand trendsthat may indicate misstatementsmMMsh in the 3 accounts in theSalEE Collection I: le.Docun1entthe RMMs in thework- - - -rse- ratel - rovided. a HIIIMHa-dme 5 .Anivd mansnelmamme seesawcdlecnmmde a mmamzlmwmznama 7 8 Du ringttingofcontrolsand ttingof transactions nosignicant deviations in controlsortransactionswere detected. Thefollmvinganalvtical 5 proceduraarlaI performed in ordertodeterrninetheextent ofsarnpling needed [samplesiaehduringtesof detailsof balanca performed on the 10 balanceofccountj Receivable. 11 In thousands[5000| 12 12131115 Percentage 12,3111: Percentage 12131113 Pro-mm 13 aoa'o'lermecs: Change Change No. II 15 SalIE\"\"\"t III-1,323 5.0% 132,621 2.0% 123,23? 1 16 Sale returns& allowanca"" 1,2-l2 1,155 1,052 1 17 Sale returnsaallowancafGrosssala 0.5% 0.5% 0.5%' 18 15 Gross margin 35,865 5.6% 36,350 7.0% 33,561 1 20 Gross margin percentage 27.6% 27.5% 27.1%, 3 21 22 Grossccountj receivable\"\"\" 20,157 15.3% 17,521 3.3% 16,561 1 23 NetlTutal currentassetj 32.2% 32.5% 32.3% V 4 2d Numberofdavs receivablaoutstanding 8.05 0.3% 7.56 2.8% 5.32 r 5 25 Number of accou n15 receivable balancls 258 16.7% 221 5.7% 205 ' 6 26 Numberofaccounts receivablecwer5100,000 37 15.6% 32 6.7% 30 ' 7 2T 28 Allmvancefor uncollectibleaccounts\"\" 1,240 6.4% 1,311 21.5% 1,075 1 25 Allowancefor uncollectibleaccountstrossR 6.1% 7.5% 6.-l% r 8 30 31 Bad debtexpense\"\" 3,323 -2.1% 3,354 7.3% 3,152 1 32 Bad debtasa percent of net sala 2.3% 2.6% 2.6% r 33 3' Total currentassets 51,027 2.3% 15,855 1.5% 15,157 1 35 Total assets 61,367 0.5% 60,751 1.8% 55,656 1 36 Netearnings 5,681 21.5% 6,655 35.0% 3,351 1 3T 38 \"\"\" Arnou n15 agreetotheGeneral LedgerTrial Balance without exception. ' ll'.I 35 mm ll] AgingAniy-s: No. I\" I2 Theamounts listed below in theginganalvsisqreewith the Accounts Receivableging Reportgenerated from theccou nts Receivable Master File {ARSubsidiary l3 Ledgerh. Thetotal of Accounts Receivableging Report wasagreed withoutewception tothe balanceofAccounts Receivable in the General Ledger Trial Balance. All additionally thedetail of the individual customeraccou n15 included in the ging Reportwerescan ned. Fer scan of theaccount balanca, no related part-v balance 11 E: EMU Chapter '16 Analytical Procedures Werkpaper Page Layeut F5 rm |.| Ias Data Review View Eh) Wrap Tea-ct MsrgeEICenter' $ 1 % j '- ' Conditior Formattii "" Arnou nts qree to the General Ledger Trial Balance without exception. Aging 11121755: Thearnounts listed below in theginganalvsisgreewith theAccounts Receivableging Heportgenerated from the Accou n15 Receivable Master File-[RSubsidiarY Ledgerh. Thetotal ofccou ntj Heceivableging Report was greed withoutmeption tothe balanceof Accounts Receivable in theGeneral LedgerTrial Balance. Additionallvthe detail of the individual customeraccou n15 included in theging Report werescanned. Perscan of theaccou nt balanca, no related party balanc were identied and no signicantcredit balancawere identifed for purposaof reclassication. Total 0-30 days 31-50 days 51-90 days 91-120 davs over 120 days Accou n+3 receivableaging 1223122515 25,155,555 11,212,155 2,555,355 1,155,512 1,535,525 552,215 ' 12 70.39% 11.21% 5.97% 5.11% 3.28% Accounts receivableqing 1213122511 12,521,155 12,151,525 3,511,155 255,152 155,552 152,233 25.55% 25.5595 1.5595 2.5595 1.15595 Mmydesnys: 13 Thefollowingan'lountjwereobtained from theauditorextractingsalatransactionsf'rorn theSalIsTransaction Fileand surnrnarizingthern in NIL by month. Thetotalsforeach scal year have been agreed withoutexception totheamountofsala reported in theGeneral LedgerTrial Balanceforeach napectiveyear. In thousands-[SEED] Sales by month 12!} 1,115 Percentage 12,1'3 1,I'15 Percentage 12,3 1,1'11 Percentage 12!} 1,I'13 lanuan; 3,255 2.595 12,522 5.39; 11,555 5.59; 15,555 February 11,255 8.1% 15,555 2.3% 5,555 2.596 15,535 March 11,502 8.0% 11,100 8.1% 10,950 April 11,555 5.5% 15,555 8.296 11,251 May 12,355 5.5% 11,255 8.596 11,555 lune 11,100 2.9% 10,900 8.2% 11,150 lulv 5,555 3.996 5,555 1.196 5,255 August 12,555 5.29:. 11,155 8.696 12,125 September 15,255 2.19:. 11,555 8.?96 15,255 October 10,300 7.1% 12,210 9.2% 8,290 November 10,031 7.0% 13,011 9.8% 8,001 Member 25,555 17.8% 12,550 9.5% 12,150 ' Total