( c) (i) Substantive analytical procedures – completeness of income for one day
– Obtain proof in total. Tickets sold times price should equal day’s income.
– Compare sales with previous days and account for changes such as variations for weather.
– Compare sales to souvenirs sales (more people in park means more souvenir sales).
– Compare ticket offices day-by-day and staff rotation to see if sales lower someday/some staff (attempt to identify fraud also).
– Compare the expected sales from ticket numbers to the total sales amount from cash and credit sales for each ticket office.
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