Part 3-Substantive Testing of the Revenue (Order to Cash) Cycle. As revenue is considered a high-risk area for most audit engagements (PCAOB 2014), you will utilize Tableau to create data visualizations and dashboards for various aspects of the audit of US Superstore's revenue (order to cash) cycle and related accounts. For the following issues, first, brainstorm in your group to develop questions that you need to evaluate with Tableau, and second, prepare the necessary data visualizations related to the following issues and questions you developed. (Refer to Chapter 7, Revenue and Collection Cycle). Your engagement partner provided the following initial substantive testing issues to your team that need to be evaluated: (1) Are there any indicators of slow-moving product? (2) Are there any indications of cut-off issues? (3) Are there any indicators of related-party transactions? (4) Which customers should receive confirmations? (5) Are there any issues or concerns with discounts and cash receipts? (6) What is the Accounts Receivable 12/31 balance for each year? Are there concerns as to the quality of US Superstore's accounts receivable? For 12/31/14, what is the total amount of accounts receivable that are more than 30, 60, and 90 days past due? Based on this analysis, identify risky items. Explain why you consider these items risky. (8) Are there any indicators that inventory might be overvalued? (9) What are shipping costs per region or product? (10) Are there any other issues you think are important?