To verify the existence of A/R, a useful test is to determine the amount of year end A/R that has been paid as of the audit date. To complete this test, you can review the Receivables Ledger Control report within DataShare.
To create this report, expand the "Receivables Ledger" section on the right hand side of your client's DataShare portal. Click on "Receivables Ledger Control" Report.
Click on the date range and input the AUDIT year. For example, if you are doing an audit of a client with a year end of June 30, 2017 then in the date input range you would select the periods of July 1, 2016 to June 30, 2017.
After a date is selected, the Receivables Ledger Report for that period will appear. Click on any of the "Total" balances at the bottom of the screen.
After clicking the total amount, a detail of all transactions will be shown. Within this screen there is an "Outstanding" column. The total at the bottom of this screen represents the current A/R balance of items outstanding at year end at the time of client upload. In our example, the closing A/R balance at 12/31 was $821,631 and at time of upload there was $765,401 of the year end A/R still outstanding as of the upload date.