Apollo Shoes Case:

Similar to what you did with the Revenue Cycle, I want you to prepare a planning document for the audit of Apollo Shoes as of December 31, 2017, listing the major errors that could occur in the purchasing system and to describe the tests of control procedures for auditing related purchasing controls required to determine whether reliable control exists. i don't think that Apollo has enough purchase transactions that we need to rely on the controls (in other words, we'll look at them all), but we need to document our finding for our 404 work.