You are auditing the financial report of Top Dog Pty Ltd for the year ended 30 June 2018. You have concluded that your team cannot rely on the internal controls of Top Dog and that the existence of accounts receivable is at risk. Required

(A) Identify and explain the procedure you could use to test the existence assertion for accounts receivable.

(B) How would your answer change, if at all, it was established that the internal controls of Top Dog were operating effectively