(d)1.review the aged receivable report to identify the slow moving receivable and assess the reasonableness of.the trade receivable
2.review the board minutes to identify any significant concerns regarding to receivable to assess the reasonableness of receivable
3.review the corespondence with customer to identify any amount in dispute or unlikely to.be paid.
(e)1.select a sample.of disposal of asset and agree the sale proceed to.cash book
2.recalculate the accumulated depreciation and ensure it is removed from FS
3.obtian a list of disposal of asset and cast it to ensure all disposal assets are written off