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Auditing the transaction cycles

14-5 a. State an analytical procedure that an auditor might use to estimate total
revenues for a household appliance manufacturer and for an airline.
b. State an analytical procedure that an auditor might use to estimate gross
margin.
c. State two analytical procedures that an auditor might use to estimate net
receivables and the allowance for doubtful accounts.

14-6 Identify elements of the control environment that are relevant to initiating and recording sales.

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