Star plc is a manufacture company and its financial year ended at 31st December 2019. Total assets are 40m and net profit before tax is 12m. Star plcs trade receivables ledger includes a large number of customers. The year-end trade receivables balance is 4m (comparable to 2m in 2018) and the allowance for trade receivables is 400,000 (comparable to 600,000 in 2018).

Required:

Describe substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to star plcs trade receivables.