. Your audit firm has been the statutory auditors for Apenkwa Co. Ltd. for the last three years. The company prepares its financial statements to December 31 each year. Apenkwa Co. is into production of consumable goods. Apenkwa has 20 wholesalers and 73 retailers for which goods are sold to. During the year ended 31st December, 2018, all the 12,503 consumable goods produced were sold.

Selling price for one good is GHC 100 (that is GHC 1,250,300 for total sales value) but only GHC 1,200,300 is shown in the cash book account.

Required

As an auditor of your firm, state the audit work you would carry out to obtain audit evidence in reference to above case (10 marks)