Step-by-Step Guide to AR AWP Procedures Step la requires you to clerically test the mathematical accuracy Aging' (A-1)." Begin this step by first selecting the assertion being tested from menu in column B of the AR AWP. While it may seem counter-productive to tes mathematical errors in excel, several issues can arise in the real world leading to errors in electronic documents. For this reason, an auditor always reviews all me computations. Conduct this procedure by recalculating' all mathematical equati and crossfooting within the "AR Aging (A-1)." You may use the tick mark prov "Tick mark Legend" to note that you performed this procedure. A tick mark nex not necessary; you may use a power tick mark instead. You will need to use the to draw lines within excel. Document your findings including any further work testing conclusions box next to this procedure in the "AR AWP." Once you com step, sign and date the "AR AWP" to indicate your completion of this testing pro