a . Using the information given , develop an expectation for the reserve for returns account . Because the rate of return varies based on the time that has passed since the date of sale , do not use an average historical return rate . 6. Determine a tolerable difference for your analytical procedure . C. Compare Your expectation to the book value and determine if it is greater than tolerable difference . d . Independent of your answer in part ( C ) , what procedures should the auditor perform* the difference between the expectation and the book value is greater than tolerable* misstatement?&quot