After determining that computer controls are valid, Hastings is reviewing the sales system of Rosco Corporation to determine how computer assisted audit techniques may be used to assist in performing tests of Rosco's sales records. Rosco sells corn from one central location. All orders are received by mail or fax and indicate the preassigned customer identification number, desired quantity, proposed delivery date, method of payment, and shipping terms. Since price fluctuates daily, orders do not indicate a price. Price sheets are printed daily, and details are stored on computer. The details of orders are also maintained on computer. Each morning the shipping clerk receives a computer printout that indicates details of customers' orders to be shipped that day. After the orders have been shipped, the shipping details are entered in the computer, which simultaneously updates the sales journal, perpetual inventory records, accounts receivable, and sales accounts. The details of all transactions, as well as daily updates, are maintained on computer and are accessible by Hastings.

Required: 

1. How may Hastings use computer assisted audit techniques to perform substantive tests of Rosco's sales records?

2. What other auditing procedures should Hastings perform in order to complete the audit of Rosco's sales records?