AUDIT FIRM A COMPANY A Cost Of Sales - Materials For the period ended December 31, 2022 Objective: INSERT THE OBJECTIVE OF YOUR SAP HERE Procedures: LIST DOWN THE PROCEDURES OF YOUR SAP HERE Analysis: Account No. Account Name 1111 Net sales 2221 COS - Finished goods 2222 COS - Service cost 2223 COS - Hirefleet 2224 2225 2226 2227 COS - Freight charges COS-Service variance COS-Others COS - Provision for Inventory Obsolescence Threshold Design Population Performance Materiality Substantive Assurance Level Threshold Procedure: DO YOUR SAP HERE. Conclusion: INSERT YOUR COM LUSION HERE 23,200,000.00 Significant Risk and Relying on Controls/Risk and Not Relying on Controls 10,000,000.00 2022 2021 2020 2019 2018 (1,746,775,050.00) (1,861,308,747.00) (1,912,854,804.00) (1,752,920,361.00) (1,677,884,342.00) 892,173,307.00 549,149,025.00 1,105,617,004.00 492,812,283.00 1,123,191,081.00 545,783,507.00 1,392,641,528.00 1,203,873,230.00 49,611,778.00 45,681,696.00 (32,484,699.00) (150,675,119.00) (28,204,184.00) 2,384,505.00 4,183,045.00 (138,928,148.00) (58,215,219.00) 4,000,656.00 9,338,236.00 (20,624,021.00) 22,769,797.00 (9,745,661.00) 3,467,128.00 (14,966,108.00) (41,829,197.00) (5,266,519.00) (60,106,241.00) 24,377,883.00 46,664,082.00 942,573.00 (7,125,314.00) 20,200.00 13,195,963.00