$6-10.$ LO $3$ Assume that the auditor proposes to audit sales by examining the

relationship of sales and cost of sales to that of the previous two years, as

adjusted for an increase in gross domestic product. Furthermore, the auditor has

assessed the risk of material misstatement $($inherent and control risk$)$ for this

account as high. Explain whether this would be an effective test of the sales

account balance$\mathrm{.}6-10.$ LO $3$ Assume that the auditor proposes to audit sales by examining the

relationship of sales and cost of sales to that of the previous two years, as

adjusted for an increase in gross domestic product. Furthermore, the auditor has

assessed the risk of material misstatement $($inherent and control risk$)$ for this

account as high. Explain whether this would be an effective test of the sales

account balance.