Uncategories If the client’s internal control for recording sales returns and allowances is evaluated as ineffective:

If the client’s internal control for recording sales returns and allowances is evaluated as ineffective:

If the client’s internal control for recording sales returns and allowances is evaluated as ineffective:

a. a larger sample is needed to verify cutoff.
b. sampling is not appropriate.
c. all sales returns must be traced to supporting documentation.
d. all sales returns must be confirmed with the customer.