You are the audit senior on the audit of Conimal Engines Ltd (GEL) for the year ended 30 June 2020. The auditor's report needs to be signed on 31 August 2020, and the audit manager has requested you to conrm the accounts receivable balance. The accounts receivable balance was $15 178 543 as at 30 June 2020 and is considered material. AEL's customer payment terms are 30 days from the date of the invoice. 10 customers represent 70 per cent of the accounts receivable balance outstanding as at 30 June 2020. The remaining 30 per cent is made up of numerous smaller amounts, most of which have been outstanding for more than 60 days. Required (at) Identify two key factors that you would consider when designing a sampling approach for accounts receivable conrmations for CEL's accounts receivable balance. Explain vour