Internal Comparisons and Relationships Ratio or Comparison Possible Misstatement Raw material turnover for a Misstatement of inventory or manufacturin
{"Image DocumentName": "Internal Comparisons and Relationships", "Image ImageDescription": "TABLE Internal Comparisons and Relationships. Ratio or Comparison Possible Misstatement. Raw material turnover for a Misstatement of inventory or. manufacturing company cost of goods sold or obsolescence. of raw material inventory. Sales commissions divided by Misstatement of sales commissions. net sales. Sales returns and allowances Misclassified sales returns and. divided by gross sales allowances or unrecorded returns or. allowances subsequent to yearend. Cash surrender value of life insurance Failure to record the change in cash. (current year) divided by cash surrender surrender value or an error in recording. value of life insurance (preceding year) the change. Each of the individual manufacturing Significant misstatement of individual. expenses as a percentage of total expenses within a total. manufacturing expense.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}