(b) Up to 1 mark per relevant substantive procedure
For non-responses arrange to send a follow up circularisation
With the client’s permission, telephone the customer and ask for a response
For remaining non-responses, undertake alternative procedures to confirm receivables
For responses with differences, identify any disputed amounts, identify whether these relate to
timing differences or whether there are possible errors in the records
Cash in transit should be vouched to post year-end cash receipts in the cash book
Review receivables ledger to identify any possible mis-postings
Disputed balances, discuss with management whether a write down is necessary 
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