QUESTION THREE Receivables are usually audited using a combination of tests of details and analytical procedures (i) State any six audit procedures that you would carry in auditing the completeness of sales. assertion of (6 marks) (ii) State any four audit procedures that you would carry in auditing the assertion of cut-off of sales. (4 marks) (ii) Explain two purposes that receivables confirmation offers to external auditors. (2 marks) (iv) FExplain and difftive and ncgaive contfi. In (6 marks) your opinion, which one is a better approach and why? (2 marks) (20 marks) (v) Explain the term "exceptions" as regards to the confirmation of receivables