The credit memos indicated that the credit were for damaged merchandise, volume rebates, and advertising allowances. The audit firm requested a confirmation of the credits. In response,Ramses Abdullah, the president of Nefret Stores,placed a call to Saris Wasir, the president of Nashwa, and handed the phone to the staff auditor. In fact, the call had been placed to an officer of Nefret. The Nefret officer, posing as Wasir , orally confirmed the credits. Nefret refused to allow abdul & El-Emir to obtain written confirmation supporting the credits. Although the accepted the credits baewd on the credit memoranda, telephone confirmation of the credits, and oral representation of Nefret officers.