This procedure involves a few simple steps. First, notice that the actual sales price charged is stored in the Sales Price field in the Line Item file. The suggested retail price for each product is the Retail Price field in the Inventory file. In addition, the two files have Item Number as a common field. This field is the key field on which the two files are related. Using this common field, the objective of the test is to match each
record in the Line Item file with the corresponding record in the Inventory file. We can compare the Sales Price and Retail Price fields for constancy. Significant discrepancies can then be identified and investigated. The actual steps in this test are described next.