Emma Reed, an audit partner at Gung & Ho, CPAs, is auditing a company in the music industry that owns multiple record labels and sells music in North America and Europe. Emma is currently performing ADA as a risk assessment procedure investigating sales. Emma has asked you, a junior auditor at Gung & Ho, to assist her with the second step of the five-step ADA process. The client maintains two separate sales transaction files—one for North America (NAsales.csv) and one for Europe (EUsales.csv).

Required

Emma has specifically asked you to create one sales transaction file in a consistent format (data files are available in WileyPLUS).