For this Auditing course questions answer you need to find and carefully read the article of Neal B Hitzig, The CPA Journal New York: Feb 2004. Vol. 74, Iss. 2; pg. 32, 4 pgs You can access the Hitzig article, access the CPA Journal under publications in the ProQuest database or in the website.

From the above articles, explain how cost of goods sold for a wholesale company can be verified by each of the following tests:

Analytical procedures,

Tests of controls,

Substantive tests of transactions,

Analysis of account balances, and

Tests of details of balance sheet accounts.

Above questions can be answered through the article.