Q4. Review the accounts receivable lead sheet memo and related workpapers (AR.3.1 to AR.3.4). Evaluate the auditors tick marks, comments, and explanations in the memo on the lead sheet. Identify any of the following issues: Did they perform all of the steps associated with the AR.3 audit procedure? Did they perform the steps accurately? If not, specifically state the nature of the problem and follow up on it to the extent possible with the information given. Do you see any other issues or problems with the auditors work or client documentation? We analyzed the AR and sales account balances and performed ratio analysis of the 12/31/20X2 balances fluctuation in account