The data file is updated for shipments that are different from those billed earlier fter these changes are made, the file is used to prepare a sales journal in sales printed to match the control totals prepared earlier. These totals are compared with dentify the important controls and related sales transaction-related audit objectives ice order and to update the accounts receivable master file. Daily totals are he "hash"and control totals by an independent person a. I b. List th Required e procedures that a CPA will use in an audit of sales transactions to test the identified controls and the substantive aspects of the sales transactions 12-27 (OBJECTIVES 12-2, 12-7) Most grocery stores use bar code scanning tech nologies that interface with cash registers used to process customer purchases. Cashiers use the scan- ners to read bar code labels attached to each product, which the system then uses to obtain unit prices, calculate transaction totals, including sales taxes, and update perpetual inven- tory databases. Similarly, cashiers scan bar codes on coupons or member discount cards presented by the customer to process discounts. Along with the scanning technologies, groceries use point-of-sale technologies that allow customers to swipe debit and credit cards for payment, while still maintaining the ability for customers to pay with cash. a. Which financial statement accounts are impacted by the use of these technologies in b. Identify risks inherent to this business process in a grocery store that might affect the quired a typical grocery store? financial statement accounts identified in part a. For each risk, describe how these technologies help reduce the inherent risk. How might an auditor use technology to test the operating effectiveness of a bar code c. scanner-based check-out system? DA liont Rs &t Baumkirchner, Inc., is a medium-sz