14-9 (OBJECTIVE 14-3) Accounting standards require that companies provide footnote disclosures that enable a reader to understand the nature, timing, amount, and uncertainty surrounding revenue and cash flows arising from contracts with customers. Provide an example of an internal control that the client can use to address this requirement and an example of a test of control the auditor can perform to test the operating effectiveness of the control. 14-10 (OBJECTIVE 14-4) What is the difference between the auditor's approach in verifying sales returns and allowances and that for sales? Explain the reasons for the difference. 14-11 (OBJECTIVE 14-5) Explain why auditors usually emphasize the detection of fraud in the audit of cash receipts. Is this consistent or inconsistent with the auditor's responsibility in the audit? Explain