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lii%–Teceivable ledger. and checking t.h6 to the acc taceivb ce in the general ledger • sequence check looking for missing sales invoice numbers c) A report out1iningAhosThalarites that are greater than threeoier •, ci), A sample of debtors to be confirmed by positive debtbrs confirmation proceZur es.-

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i a) when inherent risk s high. b) in areas of business risk. C) when control risk is high

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d) to ensure that controls that are to be relied upon are opitinq effectively throughout the entire year.

0 8. The audito(s report now requires a description of key iudiL m:itters, which are:

a) matters that. in the auditor s professional judgment, die ot roost significance tric.,•!ir audit of the financial report b) the five rnatters that ate agreed between the iititiltoi.arici the audit corrniuttee ts being of most significance in their audit of the firkinckil report,