Answer question 3
Alpine Cupcakes, Inc. AR TOC Memo Audit Year December 31, 20X2 Garcia and Foster, CPAs Performed By: 7ES Date: ol231203 Reviewed By: SDM Date: 1/29/203 Client:Alpine Cupcakes, Inc. Year End: 12/31/20x2 The company compares the customer purchase order, approved sales order, and shipping documents prior to creating the sales invoice and booking the sales transaction. The company's controls require them to obtain these documents prior to making a sales entry. As part of the control, Lisa Mercer will compare the quantity and prices on all of the documents. If there are any discrepancies between the documents, Lisa Mercer will investigate prior to booking the entry. As part of our testing of controls procedures, we reperformed the company's internal control over the sales process. We used attribute sampling to select a sample from the sales journal and evaluate the results. 4, 5, 6. 7. Risk of assessing control risk too low: A0% Tolerable deviation rate: 6% Expected population deviation rate: 2% Sample size (from table below):N411 4d.a 4 duld . Determination of Sample Size: Risk of Assessing Control Risk Too Low 10% number of deviations in Expected Deviation Rate 0.0% 0.5% 10% 1.5% 2.0% 30% Tolerable Rate 5% 7% 8% 57 (0) 45 ) 38 (0) 32 () 28 () 96 () 77 ) 64 (1) 55 () 48 (1) 96 (1 77 ( 64 () 55 () 4 (1) 132 (2) 105 (2) 198 (4)132 ) 88 1 55 (1) 48 (1) 75 (2) 48 () 94 65 "Sample size is too large to be cost-effective for most audit applications Source: AICPA Audit Guide, Audit Sampling (New York, 2014). Using a random number generator, we selected 88 transactions from the sales journal and requested the supporting documentation to reperform the client's internal controls. We requested the document on February 1st and Lisa Mercer provided us with the documents on February 6th Garcia and Foster Audit Workpaper AR 2.1 pg. 1 of 104 Performed by Alpine Cupcakes, Inc. 20x2 Sales Journal Excerpt Audit Year December 31, 20x2 7 of 124 Reviewed by ALPINE CUPCAKES SALES JOURNAL: SAMPLE SELECTED Observation Date Customer Name Total Sales 39 4/25/x2 Boulder Tea House 40 4/26/X2 St. Francis Hotel and Spa 41 5/s/x2 Steinberg Delis 42 5/7Ix2 Southside Caf 43 50/x2 UC Boulder Food Service 44 5/8/x2 Boulder Tea House 45 5/8/x2 Papa's Restaurant 46 5/9/X2 Mountain Lion Restaurant 47 5/10/X Buckhead Restaurants 48 5/25x2 Bubba's Fish House 49 6/17x2 High Country Coffee 5016/19/X2 Denver Bakery Caf 1 6/27/ Pebbles Inn 52 7/10/X2 Bubba's Fish House 53 7/11/2 Mile High Steakhouses 54 7/12/X2 Mountain Trout Fish House 55 7/13/2 Granny's Caf 56 7/22/22 Boulder Tea house 7 7/23/2 UC Denver Food Service 58 7/24/x2 Julie's Wraps 59 7/26/X2 | The Breakfast Place 60 8/4/x2 Scotty's Taverns 61 8/6/x2Steinberg Delis 62 8/11/x2Bon Appetito Restaurants 63 8/15/x2 The Breakfast Place 64 8/16x2 Boulder Tea House 65 9/3/x2Boulder Tea House 66 9/16/x2 Luigi's Bistro $854.40 $1,836.00 1,012.80 1,485.60 $7,656.00 $1,204.8 $2.709.60 I 1,684.80 $1,555.20 $2,088.00 $6.969.601 5,006.40 $398.40 ,060.00 $9,369.60 2,092.80 $2,292.00 $1,173.60 I $10,704.00 2,743.20 $5,349.60 $2,812.80 "An, 1,869.60 15,040.80 $4,886.40 $432.00 $285.60 $2,224.80 6719/16/x2 Nora's Caf 68 9/17/x2 Buckhead Restaurants 69 9/22/x2 Southside Caf 70 9/26x2Little's Grill 3475.20V $1,852.80 $960.00 40 10/1/x2 Nora's Caf 4,560.00 $1,221.60 72 10/1/2 The Sandwich Place 10/9/2Mile High Steakhouses 10/14/x2 Papa's Restaurant 10/20/ Granny's Caf Is10,108 7 75 $2,620.80 Garcia and Foster Audit Workpaper AR2.2 pg. 2 107 Alpine Cupcakes, Inc 20X2 Sales Journal Excerpt Audit Year December 31, 20x2 8 of 124 Performed by: Reviewed by: SDM 1/29/20x3 ALPINE CUPCAKES SALES JOURNAL: SAMPLE SELECTED Observation Date Customer Name Broken Eggs Restaurant Buckhead Restaurants Total Sales 76 1 77 1 78 1 79 1 80 1 81 1 82 1 83 1 754.40 964.80 414.40 36960 80 1.20 566.40 140.00 116.00 642.40 91.20 16,968.00 $8,452.80 s Taverns Little's Grill The Sandwich Place Coffee The Breakfast Place 84 12/2/x2 The Breakfast Place 85 12/5/X2 Buckhead Restaurants 86 12/13/X2 Denver 87 12/23/x2 Bon Caf Barrel Restaurants 310.360, 2t% Garcia and Foster Audit Workpaper AR.2.2 pg. 3 of 3 108 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Performed by TES 231208 Reviewed by SOM 29/20x3 PURCHASE ORDER Boulder Tea House 1700 13th Street Boulder, Colorado 80302 Purchased From Alpine Cupcakes, Inc. 1250 16th Street Purchase order1OS Date Page 7/2/20X2 Denver, CO 80202 Ordered Unit Description Tax Unit Price Total 49 cupcake Carrot Cake $240 H $240 $240 $2.40 $240 $240 $240 $2.40 117.60 223.20 $69.60 153.60 $8160 $8160 $412.80 $33.60 cupcake Chocolate 29 cupcake Gluten-free Chocolate 64 cupcake Lemon 34 cupke RedVelvet 34 cupake Spice 172 cupcake Vanilla 14 cupcake Almond Vegan Purchase Approved B Purchase Approval Date Total 2/20x2 Amount $1,173.60 PMT Received 8/29/20x2 Lindsay Mc Alpine Shipping sip Numbers 26030, 26141, 26182 26203,26221, 26269, 26288 26351 Alpine Invoice Nxmber 6273 Client Supporting Document AR2.3: pg. 1 of 109 10 of 124 Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by: SDM 1/29/2003 SALES ORDER Denver, Colorado 80202 Sales to: Address Boulder Tea House 170013th Street Call Date: 7/1/20X2 Ordered Unit Description Tax Unit Price Total $2.40 $117.60 Chocolate Sale Made By: Sale Date:_7/1/20x2 $1373.60 PMT Received 8/29/20K2 Customer PO Number: 1015 Alpine Shipping slip Numbers: 26030, 26141, 26182, 26203, 26221, 26269, 26288 26351 Alpine Invoice Number: 6273 Client Supporting Document AR2.3: pg. 2 of 11 110 10 of 124 Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by: SDM 1/29/2003 SALES ORDER Denver, Colorado 80202 Sales to: Address Boulder Tea House 170013th Street Call Date: 7/1/20X2 Ordered Unit Description Tax Unit Price Total $2.40 $117.60 Chocolate Sale Made By: Sale Date:_7/1/20x2 $1373.60 PMT Received 8/29/20K2 Customer PO Number: 1015 Alpine Shipping slip Numbers: 26030, 26141, 26182, 26203, 26221, 26269, 26288 26351 Alpine Invoice Number: 6273 Client Supporting Document AR2.3: pg. 2 of 11 110 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by SDM 2/29/2003 PRODUCT INVOICE Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 1/4 Shipped To Boulder Tea House 1700 13th Street Boulder, CO 80302 Customer PO: 1015 Customer PO Date: 7/o2/2oX2 Date: 7/31/20X2 Due Date: 8/31/2oX2 Sales Order No: 2596 No. left in Total Gluten-free Choc. Total Gluten-free Choc. Client Supporting Document AR.2.3: pg. 3 of 11 12 OT 124 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by Reviewed by: SDM 3/29/20#3 PRODUCT INVOICE (continued) Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 2/4 Shipped To Boulder Tea House 1700 13th Street Boulder, C0 80302 Date: 7/31/2oX2 Shipped No. left in $240 H Shipment Total Gluten-free Choc. Shipment Total Gluten-free Choe. Shipment Total Client Supporting Document AR.2.3: pg.4 of 11 112 13 of 124 Performed by Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by: SDM 1/29/20x3 PRODUCT INVOICE (continued) Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 3/4 Shipped To Boulder Tea House 1700 13th Street Boulder, CO 80302 Invoice Number: 6273 Date: 7/31/2oX2 Date No. left in Carrot Cake $2.40 93 Gluten-free Choc. $240 64 7/27/2oXa 4 7/7/aoxa 34 172 7/27/2oX2 14 Red Velvet Almond Vegan Shipment Total 7/31/2oXa Carrot Cake 49 93 Gluten-free Choc.$240 34 34 7/3/2oX2 Red Velvet $14-40 7/31/20X2 Almond Vegan Shipment Total 14 $o.00 So te Sales Taa N/A Invoice Total HAR22 Client Supporting Document AR.2.3: pg. 5 of 11 113 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Performed by Reviewed by SDM 1/29/20x3 PRODUCT INVOICE Remittance Advice Boulder Tea House 1700 13th Street Boulder, CO 80302 Invoice Number: Sales Order No Customer PO Customer PO Date: Amount Due Date Due: Page 4/4 6273 2596 1015 7/02/20X2 $1,173.60 8/30/2oX:2 Date Paid Amount Paid Pmt Received 8/29/20K2 Client Supporting Document AR.2.3: pg. 6 of 11 114 Performed by Alpine Cupcakes, Inc Boulder Tea House TOC Documents Audit Year December 31, 20X2 Reviewed by: SDM 2/29/203 ALPINE CUPCAKES, INC Shipping Report 7/5/20x2 1015 Date: Purchase Order #: Shipped To: Freight Carrier: Shipping Report 26030 Gluten-free Chocolate Cupcakes Almond Vegan Received By:-KamT Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/8/20x2 1015 Purchase Order #: Shipped To: Freight Carrier: Shipping Report # 26141 Gluten-free Chocolate Cupcakes Cupcakes Almond Vegan Delivered To: Client Supporting Document AR.23: pg. 7 of 11 115 Performed by Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by ALPINE CUPCAKES, INC Shipping Report Date: Purchase Order #: Shipped To Freight Carrier: 101S Shipping Report # 26182 Cupcakes Gluten-free Chocolate Almond Vegan Received By:-- Delivered To: ALPINE CUPCAKES, INC Shipping Report Shipping Report # 26203 Purchase Order : 1015 Shipped To: Freight Carrier Cupcakes Gluten-free Chocolate Almond Vegan Remarks: Received By: Delivered To: Client Supporting Document AR 2.3: pg. 8 of 11 116 Performed by Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by Shipping Report /19/20x2 Date: Purchase Order 1015 Shipped To: Freight Carrier: Shipping Report # 26221 Gluten-free Chocolate Almond Vegan Received By: Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/24/20x2 101S Purchase Order #: Shipped To: Freight Carrier Shipping Report # 26269 Gluten-free Chocolate Almond Vegan Delivered To: Client Supporting Document AR.2.3: Pg. 9 of 11 Performed by: Alpine Cupcakes, Inc Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by SDM 1/29/20x3 ALPINE CUPCAKES, INC Shipping Report 7/27/20x2 101S Purchase Order #: Shipped To: Freight Carrier Shipping Report # 26288 Quantity Carrot Cake Gluten-free Chocolate Red Velvet Cupcakes Almond Vegan Received By:- Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/31/20x2 1015 Shipping Report # 26351 Purchase Order #: Shipped To: Freight Carrier: Carrot Cake Gluten-free Chocolate Red Velvet Cupcakes Almond Vegan Delivered To: Client Supporting Document AR.2.3: pg. 10 of 11 118 Alpine Cupcakes, Inc. AR TOC Memo Audit Year December 31, 20X2 Garcia and Foster, CPAs Performed By: 7ES Date: ol231203 Reviewed By: SDM Date: 1/29/203 Client:Alpine Cupcakes, Inc. Year End: 12/31/20x2 The company compares the customer purchase order, approved sales order, and shipping documents prior to creating the sales invoice and booking the sales transaction. The company's controls require them to obtain these documents prior to making a sales entry. As part of the control, Lisa Mercer will compare the quantity and prices on all of the documents. If there are any discrepancies between the documents, Lisa Mercer will investigate prior to booking the entry. As part of our testing of controls procedures, we reperformed the company's internal control over the sales process. We used attribute sampling to select a sample from the sales journal and evaluate the results. 4, 5, 6. 7. Risk of assessing control risk too low: A0% Tolerable deviation rate: 6% Expected population deviation rate: 2% Sample size (from table below):N411 4d.a 4 duld . Determination of Sample Size: Risk of Assessing Control Risk Too Low 10% number of deviations in Expected Deviation Rate 0.0% 0.5% 10% 1.5% 2.0% 30% Tolerable Rate 5% 7% 8% 57 (0) 45 ) 38 (0) 32 () 28 () 96 () 77 ) 64 (1) 55 () 48 (1) 96 (1 77 ( 64 () 55 () 4 (1) 132 (2) 105 (2) 198 (4)132 ) 88 1 55 (1) 48 (1) 75 (2) 48 () 94 65 "Sample size is too large to be cost-effective for most audit applications Source: AICPA Audit Guide, Audit Sampling (New York, 2014). Using a random number generator, we selected 88 transactions from the sales journal and requested the supporting documentation to reperform the client's internal controls. We requested the document on February 1st and Lisa Mercer provided us with the documents on February 6th Garcia and Foster Audit Workpaper AR 2.1 pg. 1 of 104 Performed by Alpine Cupcakes, Inc. 20x2 Sales Journal Excerpt Audit Year December 31, 20x2 7 of 124 Reviewed by ALPINE CUPCAKES SALES JOURNAL: SAMPLE SELECTED Observation Date Customer Name Total Sales 39 4/25/x2 Boulder Tea House 40 4/26/X2 St. Francis Hotel and Spa 41 5/s/x2 Steinberg Delis 42 5/7Ix2 Southside Caf 43 50/x2 UC Boulder Food Service 44 5/8/x2 Boulder Tea House 45 5/8/x2 Papa's Restaurant 46 5/9/X2 Mountain Lion Restaurant 47 5/10/X Buckhead Restaurants 48 5/25x2 Bubba's Fish House 49 6/17x2 High Country Coffee 5016/19/X2 Denver Bakery Caf 1 6/27/ Pebbles Inn 52 7/10/X2 Bubba's Fish House 53 7/11/2 Mile High Steakhouses 54 7/12/X2 Mountain Trout Fish House 55 7/13/2 Granny's Caf 56 7/22/22 Boulder Tea house 7 7/23/2 UC Denver Food Service 58 7/24/x2 Julie's Wraps 59 7/26/X2 | The Breakfast Place 60 8/4/x2 Scotty's Taverns 61 8/6/x2Steinberg Delis 62 8/11/x2Bon Appetito Restaurants 63 8/15/x2 The Breakfast Place 64 8/16x2 Boulder Tea House 65 9/3/x2Boulder Tea House 66 9/16/x2 Luigi's Bistro $854.40 $1,836.00 1,012.80 1,485.60 $7,656.00 $1,204.8 $2.709.60 I 1,684.80 $1,555.20 $2,088.00 $6.969.601 5,006.40 $398.40 ,060.00 $9,369.60 2,092.80 $2,292.00 $1,173.60 I $10,704.00 2,743.20 $5,349.60 $2,812.80 "An, 1,869.60 15,040.80 $4,886.40 $432.00 $285.60 $2,224.80 6719/16/x2 Nora's Caf 68 9/17/x2 Buckhead Restaurants 69 9/22/x2 Southside Caf 70 9/26x2Little's Grill 3475.20V $1,852.80 $960.00 40 10/1/x2 Nora's Caf 4,560.00 $1,221.60 72 10/1/2 The Sandwich Place 10/9/2Mile High Steakhouses 10/14/x2 Papa's Restaurant 10/20/ Granny's Caf Is10,108 7 75 $2,620.80 Garcia and Foster Audit Workpaper AR2.2 pg. 2 107 Alpine Cupcakes, Inc 20X2 Sales Journal Excerpt Audit Year December 31, 20x2 8 of 124 Performed by: Reviewed by: SDM 1/29/20x3 ALPINE CUPCAKES SALES JOURNAL: SAMPLE SELECTED Observation Date Customer Name Broken Eggs Restaurant Buckhead Restaurants Total Sales 76 1 77 1 78 1 79 1 80 1 81 1 82 1 83 1 754.40 964.80 414.40 36960 80 1.20 566.40 140.00 116.00 642.40 91.20 16,968.00 $8,452.80 s Taverns Little's Grill The Sandwich Place Coffee The Breakfast Place 84 12/2/x2 The Breakfast Place 85 12/5/X2 Buckhead Restaurants 86 12/13/X2 Denver 87 12/23/x2 Bon Caf Barrel Restaurants 310.360, 2t% Garcia and Foster Audit Workpaper AR.2.2 pg. 3 of 3 108 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Performed by TES 231208 Reviewed by SOM 29/20x3 PURCHASE ORDER Boulder Tea House 1700 13th Street Boulder, Colorado 80302 Purchased From Alpine Cupcakes, Inc. 1250 16th Street Purchase order1OS Date Page 7/2/20X2 Denver, CO 80202 Ordered Unit Description Tax Unit Price Total 49 cupcake Carrot Cake $240 H $240 $240 $2.40 $240 $240 $240 $2.40 117.60 223.20 $69.60 153.60 $8160 $8160 $412.80 $33.60 cupcake Chocolate 29 cupcake Gluten-free Chocolate 64 cupcake Lemon 34 cupke RedVelvet 34 cupake Spice 172 cupcake Vanilla 14 cupcake Almond Vegan Purchase Approved B Purchase Approval Date Total 2/20x2 Amount $1,173.60 PMT Received 8/29/20x2 Lindsay Mc Alpine Shipping sip Numbers 26030, 26141, 26182 26203,26221, 26269, 26288 26351 Alpine Invoice Nxmber 6273 Client Supporting Document AR2.3: pg. 1 of 109 10 of 124 Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by: SDM 1/29/2003 SALES ORDER Denver, Colorado 80202 Sales to: Address Boulder Tea House 170013th Street Call Date: 7/1/20X2 Ordered Unit Description Tax Unit Price Total $2.40 $117.60 Chocolate Sale Made By: Sale Date:_7/1/20x2 $1373.60 PMT Received 8/29/20K2 Customer PO Number: 1015 Alpine Shipping slip Numbers: 26030, 26141, 26182, 26203, 26221, 26269, 26288 26351 Alpine Invoice Number: 6273 Client Supporting Document AR2.3: pg. 2 of 11 110 10 of 124 Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by: SDM 1/29/2003 SALES ORDER Denver, Colorado 80202 Sales to: Address Boulder Tea House 170013th Street Call Date: 7/1/20X2 Ordered Unit Description Tax Unit Price Total $2.40 $117.60 Chocolate Sale Made By: Sale Date:_7/1/20x2 $1373.60 PMT Received 8/29/20K2 Customer PO Number: 1015 Alpine Shipping slip Numbers: 26030, 26141, 26182, 26203, 26221, 26269, 26288 26351 Alpine Invoice Number: 6273 Client Supporting Document AR2.3: pg. 2 of 11 110 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by: Reviewed by SDM 2/29/2003 PRODUCT INVOICE Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 1/4 Shipped To Boulder Tea House 1700 13th Street Boulder, CO 80302 Customer PO: 1015 Customer PO Date: 7/o2/2oX2 Date: 7/31/20X2 Due Date: 8/31/2oX2 Sales Order No: 2596 No. left in Total Gluten-free Choc. Total Gluten-free Choc. Client Supporting Document AR.2.3: pg. 3 of 11 12 OT 124 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20X2 Performed by Reviewed by: SDM 3/29/20#3 PRODUCT INVOICE (continued) Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 2/4 Shipped To Boulder Tea House 1700 13th Street Boulder, C0 80302 Date: 7/31/2oX2 Shipped No. left in $240 H Shipment Total Gluten-free Choc. Shipment Total Gluten-free Choe. Shipment Total Client Supporting Document AR.2.3: pg.4 of 11 112 13 of 124 Performed by Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by: SDM 1/29/20x3 PRODUCT INVOICE (continued) Alpine Cupcakes, Inc. 1250 16th Street Denver, Colorado 80202 Page 3/4 Shipped To Boulder Tea House 1700 13th Street Boulder, CO 80302 Invoice Number: 6273 Date: 7/31/2oX2 Date No. left in Carrot Cake $2.40 93 Gluten-free Choc. $240 64 7/27/2oXa 4 7/7/aoxa 34 172 7/27/2oX2 14 Red Velvet Almond Vegan Shipment Total 7/31/2oXa Carrot Cake 49 93 Gluten-free Choc.$240 34 34 7/3/2oX2 Red Velvet $14-40 7/31/20X2 Almond Vegan Shipment Total 14 $o.00 So te Sales Taa N/A Invoice Total HAR22 Client Supporting Document AR.2.3: pg. 5 of 11 113 Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Performed by Reviewed by SDM 1/29/20x3 PRODUCT INVOICE Remittance Advice Boulder Tea House 1700 13th Street Boulder, CO 80302 Invoice Number: Sales Order No Customer PO Customer PO Date: Amount Due Date Due: Page 4/4 6273 2596 1015 7/02/20X2 $1,173.60 8/30/2oX:2 Date Paid Amount Paid Pmt Received 8/29/20K2 Client Supporting Document AR.2.3: pg. 6 of 11 114 Performed by Alpine Cupcakes, Inc Boulder Tea House TOC Documents Audit Year December 31, 20X2 Reviewed by: SDM 2/29/203 ALPINE CUPCAKES, INC Shipping Report 7/5/20x2 1015 Date: Purchase Order #: Shipped To: Freight Carrier: Shipping Report 26030 Gluten-free Chocolate Cupcakes Almond Vegan Received By:-KamT Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/8/20x2 1015 Purchase Order #: Shipped To: Freight Carrier: Shipping Report # 26141 Gluten-free Chocolate Cupcakes Cupcakes Almond Vegan Delivered To: Client Supporting Document AR.23: pg. 7 of 11 115 Performed by Alpine Cupcakes, Inc. Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by ALPINE CUPCAKES, INC Shipping Report Date: Purchase Order #: Shipped To Freight Carrier: 101S Shipping Report # 26182 Cupcakes Gluten-free Chocolate Almond Vegan Received By:-- Delivered To: ALPINE CUPCAKES, INC Shipping Report Shipping Report # 26203 Purchase Order : 1015 Shipped To: Freight Carrier Cupcakes Gluten-free Chocolate Almond Vegan Remarks: Received By: Delivered To: Client Supporting Document AR 2.3: pg. 8 of 11 116 Performed by Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by Shipping Report /19/20x2 Date: Purchase Order 1015 Shipped To: Freight Carrier: Shipping Report # 26221 Gluten-free Chocolate Almond Vegan Received By: Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/24/20x2 101S Purchase Order #: Shipped To: Freight Carrier Shipping Report # 26269 Gluten-free Chocolate Almond Vegan Delivered To: Client Supporting Document AR.2.3: Pg. 9 of 11 Performed by: Alpine Cupcakes, Inc Boulder Tea House TOC Documents Audit Year December 31, 20x2 Reviewed by SDM 1/29/20x3 ALPINE CUPCAKES, INC Shipping Report 7/27/20x2 101S Purchase Order #: Shipped To: Freight Carrier Shipping Report # 26288 Quantity Carrot Cake Gluten-free Chocolate Red Velvet Cupcakes Almond Vegan Received By:- Delivered To: ALPINE CUPCAKES, INC Shipping Report 7/31/20x2 1015 Shipping Report # 26351 Purchase Order #: Shipped To: Freight Carrier: Carrot Cake Gluten-free Chocolate Red Velvet Cupcakes Almond Vegan Delivered To: Client Supporting Document AR.2.3: pg. 10 of 11 118
