A substantive test for accounts receivable could include verifying accounts receivable and the related allowance account is to trace the current period's opening balancto the closing audited balancin the previous year's working papers.

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This is an appropriate substantive test for accounts receivable. It involves verifying the opening and closing balances of the accounts receivable and allowance account to ensure they tie in with the audited balances from the previous year's working papers. This helps to ensure the accuracy and completeness of the accounts receivable balance on the current period's financial statements.

A Substantive Test for Accounts Receivable Could Include Verifying Accounts