Example: Revenue Dog walker listing fee and Pawsome Treats listing fee. MM may overstate revenue from dog walker/dog food company listing fees by recording revenue from fictitious dog walkers/dog food companies. 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: Revenue dog owner orders food from Pawsome Treats (Pamazon delivers) MM may overstate sales from dog food orders by recording fictitious sales.

Substantive Test of Details?