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        (b) (i) Risk affecting completeness
　　– The computer system does not record sales accurately and/or information is lost or transferred incorrectly from the
　　ticket office computer to the accounts department computer.
　　– Cash sales are not recorded in the cash book; cash is stolen by the accounts clerks.
　　– Tickets are issued but no payment is received – that is the sale is not recorded.
　　– Cash is removed by the ticket office personnel, by the security guards or by the account clerks.
　　– The account clerks miscount the amount of cash received from a ticket office.
　　(ii) Use of tests of controls and substantive procedures
　　Tests of controls
　　Tests of control are designed to ensure that documented controls are operating effectively. If controls over the
　　completeness of income were expected to operate correctly, then the auditor would test those controls.
　　In B-Star, while controls could be in operation, e.g. the account clerks agreeing physical cash to computer summaries,
　　there is no indication that the control is documented; that is the computer summary is not signed to show the
　　comparison has taken place. The auditor could use the test of inquiry – asking the clerks whether the control has been
　　used, and observation – actually watching the clerks carry out the controls. As noted above though, lack of
　　documentation of the control does mean relying on tests of control for the assertion completeness of income has limited
　　value.
　　Substantive procedures
　　Substantive procedures include analytical procedures and other procedures.
　　Analytical procedures include the analysis of significant ratios and trends and subsequent investigation of any trends or
　　relationships that appear to be abnormal. These procedures can be used effectively in B-Star as an approximation of
　　income that can be obtained from sources other than the cash receipt records.
　　Other procedures, or tests of detail, are normally used to verify statement of financial position assertions and include
　　obtaining audit evidence relevant to specific assertions. However, they could be used in B-Star to trace individual
　　transactions through the sales/cash systems to ensure all ticket sales have been recorded (completeness assertion). The
　　use of other procedures will be time consuming.