Audrey Too Ltd operates a plant hire business. Bookings are received both over the telephone and via email. Audrey Too have a wide range of machines for hire, from chainsaws and lawnmowers through to earthmover equipment; as a consequence customers range from private individuals to small businesses and large corporates. Customers without a credit account must pay via credit card at the time of placing the booking, other customers have negotiated credit terms. These include details in relation to trade discounts, credit levels and payments terms; each agreement is different depending on the negotiating power of the customer.

When bookings are received from credit customers, a check is made to ensure the customer has sufficient credit available; if so the booking is raised. For new customers credit checks are performed before a credit limit is applied. Once the hire takes place an invoice is raised through the sales invoicing system and sent to the customer. Standard rental amounts are charged and the agreed trade discount applied. The invoice is sent either in the post or via email depending on the requirements of the customer.

Required

Describe the tests you would perform to ensure the completeness and accuracy of the sales revenue in Audrey Too's income statement.