This module enhances understanding of the audit procedures for the client’s account receivable and sales transactions. After performance of the module, students will be able to: Conduct research on auditing standards in relation to the use of external confirmations to evaluate the accounts receivable balance and the allowance for uncollectible accounts. Evaluate the auditor’s procedures to understand internal controls over the sales, accounts receivable and allowance for uncollectible accounts processes. Review and evaluate the auditor’s test of internal controls over the sales, accounts receivable and allowance for uncollectible accounts processes. Evaluate the substantive testing on the sales and AR procedures including cutoff testing of sales transactions. Review the substantive audit procedures in relation to the client’s allowance for uncollectible accounts balance. Communicate findings clearly and concisely in a memo.