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Helen Kebede Helen Kebede
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If the client's internal control for recording sales returns and allowances is evaluated as ineffective,

▸ a larger sample may be needed to verify cutoff.

▸ sampling is not appropriate.

▸ all sales returns must be traced to supporting documentation.

▸ all sales returns must be confirmed with the customer.
Textbook 

Auditing and Assurance Services


Edition: 17th
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lulllull
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a larger sample may be needed to verify cutoff.

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