Evidence from testing the product prices charged to customers supports the audit objective of accuracy. Sometimes sales personnel are given limited authority to negotiate prices with customers. Significant discrepancies between the suggested retail price and the price actually charged, however, may indicate incompetence, clerical errors, or sales personnel exceeding their authority. A retail outlet such as a department store will usually establish a nonnegotiable pricing policy. Sales prices are calculated automatically by the point-of-sale system to eliminate salesperson intervention and clerical errors. Pricing
inconsistency in such a setting may indicate a computer program error or the use of obsolete pricing data.