During fieldwork, auditors design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions that form the basis of the opinion (AICPA 2015a). Similarly, Kabbage gathers evidence to assess the financial position and creditworthiness of its applicants. Please respond to the following:

a. Please specifically describe how Kabbage might evaluate the existence and completeness of an applicants revenue transactions (Cite the AUC code that relates)