Callouts Determination 1. "For those not collected, we should corroborate that Replace with It seems appropriate to double the client's normal 2 the client has taken its normal 2 percent estimate for percent estimate for credit losses for sales to the unauthorized credit losses." customers." 2. "Shipping Point shortly after year-end to determine that the sale is recorded in the period goods were received by the customer." 3. "two sales recorded in year 5 that should have been recorded in year 6." 4. "invoices sent to customers and agree their details to the underlying customer purchase order and shipping document." 5. "5 percent" 6. "sample deviation rate." 7. "assessed level of control risk