To determine that all credit sales transactions of an entity are recorded. 2. To detect a failure to post invoices to customers' accounts ledger. 3. To detect failure to invoice a shipment. 4. To ensure sales orders are properly authorized. 5. To determine goods sent to customers are based only on authorized sales orders. 6. To verify the completeness of cash receipts for cash sales at a retail outlet. 7. To ensure cash receipts are deposited