on page 319. Use a starting point of row 1013, column 3.

d. Your supervisor suggests the possibility of performing other sales tests with the same sample as a means of effi¬ ciently using your audit time. List two other audit proce¬ dures that could conveniently be performed using the same sample, and state the purpose of each of the proce¬ dures.

e. Is it desirable to test the existence of sales with the ran¬ dom sample you have designed in part (c)? Why or why not?