You are the senior auditor at Medical Clinic, a private hospital, and the revenue and receipts cycle has been allocated to you. You are responsible for preparing the audit programme for the revenue cycle. Most of the patients at the hospital belong to a medical$-$aid and the requirements is that medical aids pay outstanding amounts within $30$ days after receiving the invoice. The few private patients that are treated at the hospital need to pay upfront.

You are required to:

$2\mathrm{.}1$ Describe the substantive audit procedures that you would include in the audit programme regarding the year$-$end audit of revenue at Medical Clinic Private Hospital. Your answer should include the relevant audit assertions to obtain appropriate audit evidence for the revenue figure for the year.