Curtley Robinson Friends (CRF) is an internet-based dating agency. Its business model is that anyone can search its website and review for free the profiles of people looking for friends or partners, but if anyone wants to post their profile or a message or make contact with another person they must pay a fee. In addition, it charges advertisers when a user ‘hits’ the site while their advertisement is displayed and a higher fee if the user follows a link to an advertiser’s website. The problem with this model is that CRF needs profiles on its website to encourage people to visit the site, so it has made some special offers to encourage people to post their profiles. These offers include substantial discounts, even waiving the entire fee for people who meet certain criteria (for example, an attractive female under the age of 35). Holly, the engagement partner on the audit of CRF, has some doubts about the revenue numbers claimed by CRF in its trial balance. She suspects that some of the profiles are fictitious and the advertising revenue is overstated.

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What could Holly do to audit the revenue claimed by CRF?