You are the audit partner of D Ltd and you have been assigned to audit Bee Ltd at the end of the financial year of December 2018. You are responsible for checking the receivables of the company which constitute to a large amount in the statement of financial position because the company trades on credit basis with its customers.

Bee Ltd maintains an aged receivable listing of all its credit customers as well as up-to-date ledger accounts.

Required:

Set out, in a manner suitable for inclusion in the audit plan, the audit procedures to be undertaken to ensure that the receivables are fairly stated in the financial statements for the year ended 31 December 2018.