can you help me plz in this

Auditing standards require the auditor to obtain an understanding of the entity and its environment as

a basis for assessing the risks of material misstatements. Business models differ across

organizations and industries leading to unique business processes needed to account for

transactions. While the core business functions for the sales and collection cycle are generally

relevant to all organizations, the underlying business processes and related documents and records

are often unique to each organization. Required:

a) Using the eight business functions for the sales and collection cycle, briefly describe the

underlying business processes related to each of the eight functions for the following

organization:

I University - majority of universities generate a significant portion of their revenue

from tuition. Universities bill students in advance for classes that will be taken in an

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upcoming term. For full time students, most universities charged a set tuition amount

after students enroll in a minimum number of courses per term.

II Barncafe Coffee shop - a company that sells regular and specialty coffees and teas

all over the region. Customers uses cash, debit or credit cards to purchase individual

drinks that served to them within minutes.

b) What documents or other source evidence would you use to test the occurrence

transaction-related audit objective for sales for each of these two organizations?