High as a Kite Gliding Club is a members-based club for individuals who wish to fly gliders. The club income comes from subscriptions from club members as well as charging for glider rides. In the annual report for the year ended 30 June 2014 it was reported that the club had 160 members.

You are planning the audit for the year ended 30 June 2015 and are considering the completeness of income. From your discussions with the club treasurer you have established the following:

1. Subscriptions are due for the year from July to June and for the 2015 year subscription was set at \($500\) per member. Of the 2014 members, 11 did not renew their membership.

2. New members are charged a one-off joining fee of \($300\) plus the annual subscription, 14 new members were signed up from 1 July 2014. In addition to this, 7 new members joined half way through the year, these were each charged the full joining fee but only 50% of the annual subscription during the year.

3. Glider flights are charged at a rate of \($20\) a flight for members and \($100\) a flight for nonmembers.

A manual flight book is maintained and this shows that during the year a total of 2320 flights recorded, of which 1670 were members.

Required

Show how analytical procedures can be used to audit revenue.