Question One Most of Pharmacy Company's sales are on credit for a period of 60 days. The company estimated 3% of credit sales uncollectible account. At end of 2021,$300,000 of its receivable were written off. if you are an external auditor of company, your audit plan should include procedures ensure that written off account is fairly stated and free from fraud and embezzlement. Required: 1. Determine the proper internal control procedures? 2. What documents or other source evidence would you use to test the occurrence transaction-related audit objective