Example of question: MM may overstate revenue from dog walker/dog food company listing fees by recording revenue from fictitious dog walkers/dog food companies. Example of substantive Test of Details: Send confirmations to a sample of dog walkers on the app and Pawsome Treats to validate they exist and the fee they paid to be listed on MM. Verify that fee is recorded correctly in the general ledger. For nonresponses, select a sample of dog walker or Pawsome Treats agreements / contracts and agree to cash receipt of listing fee.

Question: MM may overstate revenue from dog walking services by recording fictitious sales. Orders are sequentially numbered. Dog walking receipts/invoices are supported with customer orders/requests and completion confirmation on the MM app. Only validated customers on the MM app can request dog walking services.

Substantive Test of Details?