You are appointed as an auditor of the Badar farming LLC, a company which manufactures gardening equipment across the Sultanate of Oman. The company having very good sales network to sell the garden equipment for the retail and wholesale customers. The company's total income for the year end 2019 amounted to OMR 300,000 in an average of 500 sales invoices per month many of the sales are on credit basis. While performing the internal audit of the company, company internal auditor found that there is a mismatch between credit sales, cash sales and closing inventory, but auditors risk assessment procedure is sufficient and appropriate. Since, the management having doubt of unrecorded cash sales and accounts receivables. Required: 1. Discuss and explain how you will Apply or design the analytical procedure as substantive test for the above case. (8 Marks) 2. List and describe any Two factors to decide the accounts receivables data is reliable. (2 Marks)