1- Comment on the results. Are ther transactions that an auditor may deem as potentially large and / or unusual in comparison to the other transactions?

2- If so, do some additional investigation (find the detail to the exceptions) and record your potential concerns.

CaseWare IDEA-Sample-Detailed Sales Macros SmartAnalyzer Sample-Detailed Sales Totalled on SALES PLUS TAX Stratum # L Limi (%) #. SALES-PLUS-TAX 0%) #Records- Records 890 LESPLUS_T 0.00 100,000.00 98.89 0.00 100,000.00 3.363,851.51 26.78 0.00 2 100.200.00 0.00 Lower limit exceptions Upper limit exceptions: 0.11 -52.71 9.199.484.60 0.00 73.23 1.00 Totals: 900 100.00 12,563,283.40 100.00