You are the auditor of a mail order company which sells clothes on an approval basis through a large number of customers spread across the country. Customers are given 30 days to pay for goods after they have been despatched. They are also allowed to return the goods within this period. All balances are recorded on-line on the company’s computerised accounting system. Describe the particular inherent risks associated with the audit of debtors for this company and suggest how the balances should be tested.