Rahman dan Syahirah (R&S) was the Pahangs leading provider of books and technology products to business and individuals around the Pahang and other states. However, there are several accounting issues in the company. The following selected information pertains to R&Ss sales and account receivables.

Revenues increased 184 percent from 2010 fiscal year to the 2011 fiscal year.

Revenues in Jengka, which has a reputation as difficult market for outside to enter, increased RM37,000 in the first quarter of 2012 to approximately RM29,000 in the first quarter 2013.

Based on the information above,

i. State TWO (2) assertions for sales should the auditor be most concerned? Explain the reason for each. (Chapter 8, CLO2, C3)

ii. State TWO (2) audit evidence should auditor gather to verify each two assertions for sales and account receivables?(Chapter 8, CLO2, C2)