You are the auditor of We$-$R$-$Beer Limited $($We$-$R$-$Beer$),$ a Namibian based beer manufacturing and distribution company. We$-$R$-$Beer is the largest brewer of beer in Africa by volume with more than $200$ brands and brewing interests and distribution agreements in $45$ countries across the continent. We$-$R$-$Beer was founded in the late $1800$s$.$ For over $115$ years We$-$R$-$Beer has been an integral part of the social fabric of our country and continues to play a crucial role in the national economy.

The company operates seven breweries and $40$ depots in Namibia with an annual brewing capacity of $3\mathrm{.}1$ billion litres. Its portfolio of beer brands meets the needs of a wide range of consumers and includes five of the country's top six most popular beer brands $-$ namely, Darling Black Label, Hansa Paulse, King's Castle, Castle Zero and Castle Milk Cow. Its full brand portfolio includes ten beers and five flavoured alcoholic beverages.

We$-$R$-$Beer employs nearly $9400$ people, more than $75\%$ of whom are from previously disadvantaged groups, and $58\%$ of its workers are black. In addition, We$-$R$-$Beer's operations support an estimated $37095$ jobs at We$-$R$-$Beer's first round suppliers. For each job offered by We$-$R$-$Beer and its first round suppliers, $6\mathrm{.}7$ additional jobs are supported in the rest of the Namibian economy. In all $355000$ full time jobs in Namibia can directly or indirectly be traced back to the production of We$-$R$-$Beer's products.

As Namibia's leading brewer, We$-$R$-$Beer is committed to promoting responsible alcohol behaviour $-$ both inside and outside the company. We$-$R$-$Beer has established and subscribes to Alcohol Framework and has a comprehensive Code of Commercial Communication in place. We$-$R$-$Beer also actively seeks to encourage collaboration across the areas of education, access to information, law enforcement and parental involvement to encourage responsible alcohol behaviour. We$-$R$-$Beer's financial year$-$end is $31$ December. The audit has to be completed by $15$ January $2023.$ On $30$ November $2022$ the trade and other receivables account balance amounted to N$$3800000000.$ Two hundred and fifty debtors represent one$-$third of the population while the other two$-$thirds consists of approximately $68000$ accounts. Mr Vusi, the accountant, informed you that the company had experienced problems in the debtors department during the current year. According to him, the debtors controller, Mr Carstens, was found to be "rolling cash". After further investigation it was found that the problem was due to the fact that Mr Carstens was also responsible for receiving cash from debtors. This problem was corrected immediately by segregating the above mentioned functions and appointing a new debtors controller.

Mr Vusi now reviews the reconciliation between the debtors ledger and the control account in the general ledger on a weekly basis. He also ensures that all queries on debtors' accounts are referred to himself, by printing his direct telephone number on the monthly statements.You have completed your tests of controls and the results thereof have confirmed the risk of material misstatement for debtors to be low.

YOU ARE REQUIRED TO:

$($a$)$ List the auditor's objectives when performing substantive procedures of trade debtors. $(5)$

$($b$)$ Explain whether the auditor should select debtors account balances in the trade and other receivables ledger account and trace them to the debtors listing, or vice versa. $(3)$

$($c$)$ Discuss how you would select the sample for debtors to be circularized. $(4)$

$($d$)$ Explain the difference between confirming trade receivables balances on a "positive$$ basis and on a "negative" basis. $(5)$

$($e$)$ Describe the audit procedures you will perform at year$-$end to obtain sufficient appropriate audit evidence on trade and other receivables, specifically because the debtors$$ confirmation was performed at $30$ November $2022.(8)$

$($f$)$ Formulate the audit procedures you would perform to obtain sufficient and appropriate audit evidence to confirm the cut$-$off of sales at We$-$R$-$Beer Limited for the brig year ended $31$ December $2022.(5)$