$\backslash$table$[[$Assertion$,\backslash$table$[[$Audliting$],[$objectives$]],\backslash$table$[[$What could go$],[$wrong$?]],$Mitigating controls,Audit data analytics,Data requirements$],[$Accounts Receivable$],[$E$,\backslash$table$[[$Amounts reported$],[$in the financial$],[$statements$],[$represent valid$],[$receivables$.]],\backslash$table$[[$An order is placed and$],[$a receivable is$],[$recorded without any$],[$product being shipped.$]],\backslash$table$[[$Debits to accounts receivable$],[$are only generated from the$],[$order entry system.$]],,],[$Existence$,\backslash$table$[[$A shipping number and FedEx$],[$identification number are$],[$entered into the system as$],[$evidence of order fulfillment$],[$and discrepancies are$],[$investigated$.]],,],[$Completeness$,\backslash$table$[[$Amounts reported$],[$in the financial$],[$statements are$],[$complete and are$],[$calculated and$],[$accumulated$],[$properly$.]],\backslash$table$[[$A product is shipped$],[$without a receivable$],[$being recorded.$]],\backslash$table$[[$The order entry system$],[$ensures that all orders$],[$automatically generate a$],[$recoivable once the product is$],[$shipped$.$ A shipping number,$],[$FedEx identification number$],[$and dale are entered into the$],[$system as evidence of order$],[$fulfillment and discrepancies$],[$are investigated.$]],x^2+x^3,6],[\backslash$table$[[$Valuation and$],[$allocation$]],\backslash$table$[[$Receivables are$],[$reported in the$],[$financial$],[$statements at the$],[$net realizable$],[$value$.]],\backslash$table$[[$Returns are not$],[$properly recorded.$]],\backslash$table$[[$There is a fotential control$],[$deficiency stcause of$],[$inadequate controls over the$],[$estimation process.$]],\frac{1}{4},]]$