You are auditing a client that supplies electrical products to retail stores and electrical contractors throughout the country.
The client keeps its accounts receivable records on a computer system, which is updated at the end of each business day.
You plan to audit accounts receivable balance as at the end of the financial year, and you have a generalised audit software (GAS) package available to help in this task.

Required:
Identify ten substantive audit procedures that you could perform using generalised audit software (GAS) in relation to auditing the accounts receivable account.