The following are situations that an auditor might encounter as a result of applying year end substantive tests to accounts receivable as at 30 June 2020. a) Balances in selected individual customer accounts do not reconcile with supporting documentation.

b) Sales totalling $25,000 were shipped on 2 July 2020 and recorded on 30 June 2020.

c) The aged trial balance prepared by the client includes a customer account within the 30- to 60-day category that is actually 120 days old.

d) Not all sales transactions are recorded.

e) Actual write-offs during 2020 of receivables arising from 2019/2020 sales were greater than the 30 June 2020 allowance for doubtful accounts.

f) Positive confirmations were not returned by 30 of 100 mailed receivables confirmations.

Required: For each of the items above indicate the (1) an audit procedure that would address the situation and (2) the key financial report assertion addressed by the audit procedure.