a. Opposite the examples of transaction errors lettered a-g, write the name of the transaction assertion clients wish to achieve to prevent, detect, or correct the error.

b. Opposite each numbered control procedure, place an "X" in the column that identifies the error(s) the procedure is likely to control by prevention, detection, or correction

EXHIBIT 7.64.1 Sales recorded. goods not shipped Goods shipped. sales not recorded Goods shipped to a bad credit risls customer Sales billed at the wrong price or vrrong quantity Product linen sales reoorded as Product line B Fainre to post charges to customers for sales January Sales rocorded in December WWDL PEUCEDUIIE 14 Sales order approved for credit 1 Prenumbered shipp'mg doc prepared, sequence cl'reclred 3. hipping document quantity compared to sales invoice ll. Frenumbereri sales invoices. sequence checked 5. Sales invoice checked to sales order 6. lnvoiced prices compared to approved price list 1 General ledger code checked for sales product lines ti. Sales dollar batch totals compared to salesjournal 9. Periodic sales total compared to same period accounts receivable postings 1D. decountants have insbuelions to date sales on the date of shipment 11. Sales entnr date compared to snipphg doc date 12. Accounts receivable subsidiarv totaled and reconciled to accounts receivable control account 13. lntercompanv accounts reconciled with subsidiarv companyr records 1d. Credit les updated for custom payment history 15. lJverdue customer accounts investigated for colection