图13-2 Understand internal control- sales Assess planned control risk- sales 销售的符合性 Evaluate cost benefit of 测试和实质性测试 testing control 的设计方法 Design tests of Audit procedures controls and substantive tests of Sample size transactions for sales to meet Items to select transaction-related audit objectives Timing图 13 - 2 销售的符合性 测试和实质性测试 的设计方法