Based on the forecasted and actual sales, please help me with the following:

1) Any issues of audit concern, and what they are

2) Which assertion would this be linked to? (occurrence, completeness, accuracy, and/or cutoff.)

3) Any test you could conduct as substantive testing to provide gain for more evidence or provide more assurance on the issues of concern.

I believe that I may need to do something related to materiality/material misstatement, and tolerable misstatement, but I'm really confused on how I calculate these things.

Any help based on the given data would be really helpful!

Complete this question by entering your answers in the tabs below. Required 1 Required 2 a) What are forecasted sales for October 2018? b) What are forecasted sales for November 2018? c) What are forecasted sales for December 2018? Forecasted sales for 2018 138,004 157,154 October November December 176,304 Complete this question by entering your answers in the tabs below. Required 1 Required 2 d) What are actual sales for October 2018? e) What are actual sales for November 2018? f) What are actual sales for December 2018 Actual sales for 2018 222.137 October November 259,826 77,687 December