Objective of the Audit Data Analytics $($ADA$)$

In addition to other risk assessment procedures related to occurrence, completeness, and accuracy of sales, we performed audit data analytics to help us determine whether we needed to modify our current risk assessment. The primary objective of this test was to help identify whether there were any unusual $($or unexpected$)$ changes in revenue or sales mix from prior years that may affect our current risk assessment related to occurrence, completeness, and accuracy of sales and related response to that risk. Furthermore, we will determine whether significant declines in sales indicate potential issues with existence of fixed assets $($as a result of obsolescence$)$ or the completeness of warranty provisions $($if the declines are due to quality issues$).$

Data Population

The revenue data is derived from the client's general ledger and the units sold for each copier for