18  (a)  Steps for a receivables circularisation
   Obtain consent from client  1
   Agree receivables listing to SL  1
   Select sample including nil, credit, old and large balances  1
   Prepare letters on company letterhead   1
   Sent by auditor  1
   Where no response, perform alternative procedures  1
   For replies received reconcile and investigate differences  1
    –––
   Restricted to  4