Question 2 (15 marks):

2.1.In the audit of Atwater Corporation (Atwater) for the financial year ended 30 June 2019, the auditor has chosen a list of transactions and would like to check these recorded transactions against supporting documents (i.e. invoices/shipping documents).

The result is presented in columns (4) and (5) in the Table below (all amounts are in $).

Amount on Amount on Date Invoice # Account sales journal invoice (1) (2) (3) (4) (5) Sep. 1 13236 Blackburn 7,500 7,500 Dec. 2 15326 Charcoal 21,550 21,550 Jan. 9 15768 Forest Hill 8,460 8,460 Mar. 15 17524 Opportunity Shop 32,500 32,500 Apr. 25 18014 Brothers 35,000 35,000 Apr. 28 18015 Melbourne Co. 6,000 6,000 June. 20 19000 Holmesglen 6,600 6,600 (*) June. 30 19001 Chadstone 65,000 65,000