1.discuss with management the rational of the allowance for receivable is remain the same 0.02 portion(0.182/9.10.142/7.1) in the light of the receivable collection period increase from 49 days to 66days. 2.Review after date receivable and trace to current year to ensure the transation is really exist. 3.Review aged receivable report to identify any slow moving balance to assess whether they are likely to paidand discuss with management whether need to make allowance . 4.Select a sample of sale invoiceagree it to the general account to assess completeness. 5.Review correspond with management to indetify any balance which are in dispute and discuss with management whether the allowance for receivable are likely to be record. 6.Review after date receivable of slow moving to assess the reasonable of the allowance for receivable.