Mr.Maruay only visits the office once per week. At any time, about 100 different types of home appliances are available for sale. All sales are made cash with order there are no receivables. Customers pay using credit cards are occasionally by sending cash. Turnover is over$5ท2 million. You are planning the audit of Maruay Empire and are considering using some of the procedures for gathering audit evidence recommended by ISA500 as follows