Occurrence

Sales Invoices Verification (for online sales): Verify a sample of

sales invoices against receipt acknowledgement documents (courier),
and customer sales orders.
Review of Returns
Check for any returns that may indicate fictitious sales.

Completeness
Invoice sequence check
Ensure all sales invoices are sequentially numbered and accounted for
without gaps.
Cut-off Procedures
Examine sales transactions recorded just before and after the period-
end to ensure they are recorded in the correct period.
Reconciliation of recorded sales with courier receipt
acknowledgement by customer (for online sales)
Compare courier receipt acknowledgement with sales records to
ensure all online sales orders are delivered and recorded.
Accuracy
Price verification
Verify that the prices charged for goods match the approved price
lists.
Discount verification
Check that discounts are correctly calculated and authorized and are
applied to all outlets.
Recalculation of sales amounts
Recalculate a sample of sales invoices to ensure the correct
application of unit prices, quantities, discounts, and taxes.
Cutt-off
Inventory Reconciliation:
Verify that the reduction in inventory corresponds to the recorded
sales transactions at the period-end.

Classification
Review of Sales Journal Entries:
Ensure that sales transactions are posted to the correct revenue
accounts based on the type of goods sold (e.g. retail, online).