What is the difference between a predominantly controls approach versus a predominantly substantive approach to an audit. In what circumstance is each approach appropriate? Bill Zander has noted a higher volume of sales transactions in the last quarter of the year as a reason for assessing inherent risk for the assertions of completeness and cut off for sales as high. Why would higher volumes of sales transactions worry Bill Zander? In the owcharts that are presented as documentation of the auditor's understanding of the revenue cycle, several documents are referred to. Provide a one sentence description of the following documents; I Customer order I Sales invoice I Bill of lading I Customer statement I Cheque (check) I Deposit slip