Suppose that as an audit staff associate of an accounting firm, you are asked to perform a complete walkthough of two financial reporting processes at a retailer that specializes in selling athletic equipment for winter sports (e.g., skis, hockey equipment, ice skating apparel). For each of the following financial reporting subprocesses, describe your expectation for the audit trail associated with performing a walkthrough of one transaction.

a. A manual process for sales returns

b. An automated process for ordering inventory from an equipment supplier