(8 marks) Jintian Clothing Ltd. manufactures sportswear and sells it to large department stores in Western Canada. The company records sales in a sales journal. When a customer orders merchandise, a sales clerk prepares a sales invoice. The credit manager must approve all sales to new customers, and a record is kept of all approved customers with their credit limit, as established by the credit manager. The company manufactures several styles of sportswear, and each item is listed in a catalogue with the price updated quarterly. Sales are not recorded until the goods are shipped. When the goods are shipped, the shipping clerk prepares a bill of lading in triplicate, with one part retained in shipping, one part accompanying the shipment, and one part forwarded to accounting. The accounting department matches the bill of lading to the sales invoice, records the sale, and adjusts the inventory records. All documents are pre-numbered. Required a)(4 marks) Prepare an audit plan with two audit procedures to test the internal control objective of completeness of sales at Jintian Clothing. Do not use analytical procedures. b)(4 marks) Prepare an audit plan with two audit procedures to test either validity or authorization of sales at Jintian Clothing. Do not use analytical procedures. State the objective being tested.