Accountant is confirming ar balance

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An accountant is confirming an AR balance as of year end. The invoice was for 2020 and was over 900k. $300k of the balance was paid during 2021 and 100k was paid during 2022: the remaining is left unpaid please advise what the auditor should do if portion of the balance was paid in 2021 And there is an outstanding amount which has not been paid. this is medical services and they are having problems getting the entire balance paid accordingly.

Should an adjustment be made? If so what adjustment.

Reference no: EM133260586

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