Agree current year amounts on Accounts Receivable lead schedule to trial balance. Agree prior year amounts to prior year audited financial statements. Foot Accounts Receivable lead schedule. Obtain an aged trial balance of individual customer accounts. Recalculate the total and trace to the Trial Balance. Review the aging for large and unusual items. Send confirmations to all accounts over $1,000,000 plus some randomly chosen accounts. Investigate exceptions reported by customers. Resolutions to any exceptions should be noted on the confirmation and any related proposed adjustments added to the lead schedule. Perform alternative procedures on accounts that do not respond to positive confirmation requests. Vouch cash receipts after the confirmation date for subsequent payment. Vouch sales invoices and shipping documents if no cash receipt is available. Evaluate the adequacy of the allowance for doubtful accounts. Vouch a sample of current amounts in the aged trial balance to sales invoices to determine whether amounts aged current should be aged past due. Calculate and document an allowance estimate using prior collectibility history, any changing economic conditions, and specific accounts determined to be uncollectible that have not been previously addressed. Compare your estimate to the Allowance balance at year end. Note any proposed adjustment and add to the lead schedule.