Dear Tutor,I am currently studying accounting and this is my auditing assignment.Please let me know

Dear Tutor,I am currently studying accounting and this is my auditing assignment.Please let me know if you know the answers. QuestionsYour accounting firm is auditor of VINCENTPRAN LTD. A consumable product company that deals in sale of traditional cloths on both wholesale and retail. Accounts receivables records are maintained in text format on the computer. As a member of audit engagement team, you have been assigned by the Audit Manager to audit the account receivable (MARARASS2 text file attached) of VINCENTPRAN LTD.Required:1.     Identify the risks related to Accounts Receivables (2.5 marks).  2.     Prepare an audit program listing the audit works on account receivables (4 marks).3.     Use excel as your audit data analytic tool, prepare the following working papers based on the audit work listed in the audit program (Total 12.5 marks). (? 13.5 ?).a.      Ageing analysis of debtors (5 marks)b.     Audited balance on provision for bad debt which management estimates at 2% of debtors. (2.5 marks)c.      Duplicated invoices, invoices with negative balances and credit notes with positive balances. (2.5 marks)d.     Audited account receivable balance. (2 marks)e.      Audit conclusion. (1.5 marks)Working papers must be filed into pdf format in the current audit file.