Flowers.Net $($Pty$)$ Ltd $($Flowers$.$Net$),$ specialists in the online retailing of flowers and gifts, has appointed RightWay Incorporated $($RightWay$)$ as its external auditors for the $30$ June $2016$ year$-$end audit. The auditing firm was appointed by the shareholders of Flowers.Net at the annual general meeting held on $30$ September

$20$X$1,$ after the decision had been taken to rotate external auditors in terms of the Companies Act.

Flowers.Net's sales system operates as follows:

$-$Cash sales only are made.

$-$ customers $($mainly private individuals$)$ need to register on Flowers.Net's website before gaining access to its catalogue of gifts. This is done in order to build up a database so that customers may be emailed about special offers.

$-$After customers have placed goods in their online baskets, their credit card details are required before sales may be transacted. A number of edit checks exist on the system, with the result that orders are accepted only if all the necessary details $($delivery addresses, customers' names, contact numbers, etc.$)$ have been supplied.

$-$ Sales are processed once confirmation has been received from the customers' banks that the transactions have been approved.

$-$Customers are emailed automatically with confirmations and the reference numbers for the orders.

$-$Orders are logged automatically onto Flowers.Net's computer system.

$-$ The system automatically generates a picking slip, which is used to pick the goods in the warehouse and signed by the picker. A warehouse clerk produces a printout of all picking slips.

$-$The goods are delivered to customers by Flowers.Net's couriers.

Staff members in the delivery section generate a duplicate delivery note from the invoicing module, one copy of which is signed by the customer on receipt of the goods. This copy is returned with the

delivery staff.

REQUIRED

Describe the substantive audit procedures that you would perform with regard to the sales system Flowers.Net in order to obtain audit evidence regarding the following revenue assertions:

Occurrence

Accuracy

Completeness