Answer the following questions based on the information presented for Cloud 9 in Appendix B of this book and in the current and earlier chapters. You should also consider your answers to the case study questions in earlier chapters. The worksheet you completed for the case study question in chapter 9 includes your estimates of the overall risk assessment (ORA) and the acceptable detection risk (DR) in the sales to cash receipts process. In the case study question in chapter 10, you designed substantive audit procedures to address the DR for the accounts receivable and cash accounts. 

Required 

Based on your ORA and DR estimates, design substantive audit procedures for Cloud 9 that would address the DR for the sales account.