Auditing standards require the auditor to obtain an understanding of the entity and its environment as a basis for assessing the risks of material misstatements. Business models differ across organizations and industries leading to unique business processes needed to account for transactions. While the core business functions for the sales and collection cycle are generally relevant to all organizations, the underlying business processes and related documents and records are often unique to each organization. Required: a) Using the eight business functions for the sales and collection cycle, briefly describe the underlying business processes related to each of the eight functions for the following organization:

I Ebay.com one of the worlds largest online retailers of all kinds of products.

II Al Ansari outpatient clinics where patients will see their physician who will examine and prescribed treatments medications needed.

b) What documents or other source evidence would you use to test the occurrence transaction-related audit objective for sales for each of these two organizations?

(answer for part B please)