Phase nil A Design and perform analytical procedures for accounts receivable balance Design tests of Audit procedures details of accounts Sample size receivable balance to satisfy balance tems to select related audit objectives ImIng Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc.  Phase III  Design and perform analytical procedures for accounts receivable balance  Design tests of details of accounts receivable balance to satisfy balance￾related audit objectives Audit procedures Sample size Items to select Timing