Win! B. Revenue cycle (continued): Confirmation of A/R: a. Prior to testing, partially prepare form G-12 (substantive sampling testing ) providing sufficient information to determine sample size and sample interval. Obtain partner approval prior to start of selection and testing. b. Subsequent to Y/E obtain computer text files listing sales invoices comprising 12/31/1X A/R and customer information. These files will be used to select a sample and prepare confirmations. C. Agree listing total to A/R G/L balance at 12/31/1X Merced d. Covert text files into ACL readable form. e. Determine sample interval and select sample. f. Prepare confirmations. Mail out confirmations and record receipt. Send out second requests as necessary. Follow-up with client on any confirmations not received. g. Record results of sample on a separate worksheet indicating invoice #, invoice date, customer name, book amount, audited amount, misstatement amount, and explanation of misstatements h. For all suspected misstatements discuss with client and determine if an actual misstatement occurred. Determine if any pattern exists. i. Summarize results, enter information on G-12 form, and complete G