Suggest and briefly explain one analytical procedure that can help identify misstatements related to the occurrenceassertion of sales. The procedure should be based on the facts given in the case study.

You are a senior auditor of the accounting firm West Partners. Your audit team is currently planning the 2020 audit of Barrow Limited, a listed company that manufactures and sells household appliances such as televisions, refrigerators, washing machines and air-conditioning units. They also manufacture and sell a limited range of smaller appliances like coffee machines, […]