Albright appliances is an established retailer of fine line appliances. DLG LLP has been the auditor of Albright for the past three years.DLG has decided to implement a combined audit strategy at the planning stage.

a)Required

Prepare an audit plan withoneaudit procedure to test theinternal control objectiveofcompletenessof sales.

Use a verb from the audit procedures (types of evidence in chapter 8), identify the keysource documents and the population. It may be helpful to identify the purpose of theprocedure as well from an audit perspective

b)After testing the controls for Albright, it was determined that the controls were notoperating effectively this year due to some turnover in key staff mid way through theyear.

Required

Discuss two courses of action DLG might take given that the key controls cannot berelied on.