Remember to follow the four rules when deciding your procedures
Identify all of the relevant assertions and then to create the objectives - put those assertions into sentence format in relation to the account.
It might be worth putting your results into a table - assertions in one column and then procedures in another.
Develop - procedure per assertion.
Q: Tests of details for purchases
Design the tests of details for purchases that you would use to supplement the analytical procedures. Relate each test to the relevant assertion for purchases.
Analytical substantive procedures for revenue
Describe all the key information required to estimate Shady Oaks' revenue for patients staying in hospital.