Andre is seeking your advice on the selection of substantive procedures for the audit of his client, Rock Ltd. (Rock). Rock is a specialist outdoor clothing and equipment retailer and has experienced reasonable growth over the past three years, although this growth has come substantially from the clothing section. Sales of camping and climbing equipment are down significantly so far this year in all stores except the one in Montreal. Early results from audit testing show that controls over the sales process are reasonably effective, resulting in a low to moderate control risk. Andre believes he will need to do some substantive testing of sales but is unsure about which procedures would be most useful. He has access to Rock's monthly sales budgets for the period, as well as actual sales figures for the eight months of the year to date.
Required
Write a memo to Andre explaining the substantive procedures for sales that he could choose from and that would be most useful in these circumstances.