Substantive test program for revenue cycle (tailored)

Design a substantive audit program for the revenue cycle.

Inputs:
- Revenue streams: {revenue_streams}
- Key risks identified: {revenue_risks}
- Systems and reports: {revenue_systems_reports}
- Materiality: {materiality}
- Prior issues: {prior_issues}
- Reliance on controls? {controls_reliance}

Output:
1) Work program steps mapped to assertions (existence, completeness, cut-off, accuracy).
2) Sample selection approach and sizes (justify based on risk).
3) Detailed procedures: vouching, cut-off, confirmations, analytics.
4) Documentation requirements and expected evidence.

Avoid generic steps—tailor to inputs.