responsive to the identified risk (D), identify specific substantive tests of details that would be 8.14 Using analytical procedures Moderate LO 3,4 Your assurance services manager has requested that you use substantive analytical procedures to Shady Oaks' estimated revenue for patients staying in the centre, excluding medical procedures a LO 3, 4 calculate nd ancillary costs such as medication. Required Based on the background provided, describe all the key information required to estimate Shady Oaks' revenue for patients staying in the centre