3. Consult paragraph 2 of PCAOB Auditing Standard No. 5. Do you believe that Sunbeam had establish an effective system of internal control over financial reporting related to revenue recorded to revenue recorded in its financial statements? Why or why not? Consult paragraphs 7-9 of PCAOB auditing standard no 15. As an auditor what type of evidence would you want to examine to determine whether sunbeam was inappropriately recording revenue from special discount sales? From Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics (4th Edition), Case 6.4