This module provides an introduction to the financial statement assertions relevant to auditing accounts receivable, as well as the audit procedures commonly performed, including confirmations and subsequent cash receipts testing. Through an interactive case study, participants practice workpaper documentation, evaluate confirmation responses, and understand the information provided by the client. At various points throughout the case study, the instructor will play the role of the in-charge and the client, providing participants with the opportunity to practice asking supervisors questions and requesting additional documentation and information from client contacts. The module will also feature classroom discussions regarding digital fluency and opportunities to leverage technology in auditing accounts receivable.