Always start at the basic source document.

How to audit Sales?

-Sales Order

-*Delivery Receipt, if Manufacturing

-Sales Invoice that will give you A/R

*Internal Control problem

- OR

*Ask for Acknowledgement Receipt

*Internal Control Problem

-Collection Report

-Deposit Slips

-Bank Recon

Progress Report: Recommendations

How to audit Expenses:

-PO/Requisition Slip

-*Receiving Report, if Manufacturing

-Charge Invoice

-Check/Cash voucher

-Check Issuance

-Bank Recon