ng numbers.

$$

$3.$

Use audit software to search for journal entries posted to the sales revenue account from a nonstandard source $($other than the daily sales journal$).$

$$

$4.$

Use audit software to search cash disbursement master files for missing check numbers.

$$

$5.$

Search the accounts receivable master file for account balances with missing or unusual customer numbers $($e$.$g$.,"99999").$

$$

$6.$

Use audit software to create a list of all credits to the repair and maintenance expense account for follow$-$up testing.

$$

$7.$

Engage an actuarial specialist to examine management's assumptions about average length of employment and average life expectancy of retirees used in pension accounting decisions.

$$

$8.$

Send confirmations to customers for large sales transactions made in the fourth quarter of the year to obtain customer responses about terms related to the transfer of title and ability to return merchandise.

$$