related assertion(s). Use HD 833essed level of control risk (Callout 4 Determination 5 Dints Callouts 1. "For those not collected, we should corroborate that the client has taken its normal 2 percent estimate for credit losses." 2. "Shipping Point shortly after year-end to determine that the sale is recorded in the period goods were received by the customer." eBook Print References 3. "two sales recorded in year 5 that should have been recorded in year 6. 4. "invoices sent to customers and agree their details to the underlying customer purchase order and shipping document." 5. "5 percent 6. "sample deviation rate." 7. "assessed level of control risk"