CASE 2

BBClaires Inc.
Revenue Management
As a newly passed CPA, you, the junior auditor, were asked by your Audit
Manager to conduct an operational audit of BBClaires Inc. sales account for
the audit period 2014.
The necessary files were provided to you by the process owner as a response
to the engagement letter and requests:

Customer database
Product database
Sales database, and
Sales representative database.

The audit manager wants the following information:

1. How much is the August 2014 total sales for product code 05 (Digital
Plastic Watch).
2. Upon comparison of the total outstanding receivable with the approved
credit limit, how much is the total over credit?
3. Of the customers with over credit limits, who got the highest amount?
4. What company product was sold to Damascene Jewelry of Spain
(Eduardo Perez) during the year? How much was sold?
5. During the test of completeness of sales invoice, where there any
duplicates? How many duplicates were identified? What is the total
amount of the duplicate?
6. Where there any gaps of sales invoice series numbers? How many
gaps were identified?