Possible misstatements due to lack of appropriate sales authorization include selling goods at unauthorized prices, selling amounts that exceed customer credit limits, and/or selling to customers who are bad credit risks. Roger Company's policy does permit sales in excess of credit limits, but only with management approval. a. Use the Roger Company's Accounts_Receivable file to determine how many sales were made that exceeded customer credit limits Possible misstatements due to lack of appropriate sales authorization include selling goods at unauthorized prices, selling amounts that exceed customer credit limits, and/or selling to customers who are bad credit risks. Roger Company's policy does permit sales in excess of credit limits, but only with management approval. a. Use the Roger Company's Accounts_Receivable file to determine how many sales were made that exceeded customer credit limits