(d) Substantive procedures for revenue
– Analytical review over revenue compared to budget and prior year 1
– Analytical review of main product categories of sales compared to prior year 1
– Gross margin review 1
– Agree sales prices for customers to price list or master file data 1
– Review credit notes 1
– Follow orders to goods despatched note to sales invoice to sales ledger 1
– Sales cut-off 1
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Restricted to 4
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