The following are common tests of details of balances or substantive analytical procedures for the audit of accounts receivable:

1. Select 20 customer accounts from the accounts receivable master file and trace to the aged accounts receivable listing to verify name and amount.

2. Select 20 customer accounts from the aged accounts receivable listing and trace to the accounts receivable master file for name, amount, and aging categories.

3. Prepare a bar chart showing amounts and percentages of accounts receivable in each aging category for the current and prior year and evaluate trends.

4. Obtain a list of aged accounts receivable, foot and cross-foot the list using audit software, and trace the total to the general ledger.

5. Compute accounts receivable turnover for the current year and compare to the prior year and to the industry average.

6. Perform alternative procedures on accounts not responding to second requests by examining subsequent cash receipts documentation and shipping reports or sales invoices.

7. Request 50 positive confirmations of accounts receivable.