What type of audit procedurestests do you think an auditor m

What type of audit procedures/tests do you think an auditor might perform in order to identify the type of transaction described in the question below? you dont have to answer the question below

Discussion Question Amy Jak is the National Sales Manager of Land.com. To get sales up to the projection for the old year, Amy asked the accountant to put the first 2 weeks\' sales in January back into December. Amy told the accountant that this secret would only be between them. Should Amy move the new sales into the old sales year? You make the call. Be sure to explain your answer!

Solution

If an employee has access to both the accounting system and the incoming mail, the auditor spends more time reviewing receivable write-offs to ensure that they were authorized and legitimate. A review of purchase orders often can uncover another common fraud

First see the purchase order for the sales
check the date of quotes given to client and when client has agreed and given purchase order.
If it is cash sales reconsile with bank/cash statements. It can be easily traced when u reconsile with bank statement with sales to know when the sale happened.
If it is credit sales check the entries in debtors leger and any extraordinary adjustments to their accounts.
In sales one should consider from starting to end i.e.,

i)Check the purshase order they received from the client

ii) When the goods sent from factory generally it can be taken as sale date, sometimes sales may happen even before but goods may be sent later. So, by checking gate keeper register it can be easily know when actual sale happen. So, Reconcile the sales made at the end of the year with gate keeper register and check outpass given for the goods to which sale made.
And check the inventory register when the goods has actually taken out. Reconcile with sales register and also with gate keeper register. Any material deviancies has to check for reasons and report accordingly.

Check the internal controls placed in sales and inventory register and gate keeper pass.
If same person is maintaining sales and inventory it is difficult for auditor to trace.

Also check invoices with shipping log. As shipping log cannot be changed it is easy to trace when actual sale happened.
Check payment received from debtors and the reference invoices given by them for payment. By using this method also one can trace the actual sale date.
Check the internal controls in recording transactions. And possibility of recording transactions keeping back date.

Auditor has to use professional skepticism in enquiry sales and purchases register.

By employing above procedures one easily find out actual sale happened date and actual sales pertain to this year.
Then report accordingly as per auditing standards