ys before and after year-end. Examine the acquisitions and cash disbursements journals for the last few days of the current period and first few days of the succeeding period, looking for large or unusual transactions. Question 3: Review the following accounts the potential audit procedures: ACCOUNT 1. Sales 2. Sales returns and allowances 3. Cost of goods sold. Cost of goods sold increased only $185,000, but sales increased 1.2 million. 4. Travel and entertainment POTENTIAL ADDITIONAL AUDIT PROCEDURES 2