Auditing

1. Which accounts are of most interest to the auditor in the sales and customer service process?

2. What people risks might arise in the sales and customer service process?

3. What are tests of controls? What is the purpose of tests of controls? Which controls must be tested? Describe tests of controls that relate to sales and customer service.

4. Describe how an automotive manufacturer uses an EDI system.

5. Describe the cutoff tests the auditor will perform in an audit of the sales and customer service process in a wholesale operation.