. \\ :lrent', objectives. t6 .1 he following issues: n was the trickiest as many of the transactions took. 5. Partial payments and deposits are being made 7 \"enue recognition criteria. 1' tand promotional expenses were high and he was It _ stry standards. although they appeared to be consiste t ole and the deep pockets of its clientele. are and preventive controls? 'se preventive and detective controls to help him *' ? will have to consider when determining ,tivre testing of