From the following scenarios, determine the extent of the population misstatement by the auditor:
a. The client has a tendency to forget to declare goods in transit. The auditor is of the opinion that he cannot accept the value of finished goods presented in the client’s Statement of Financial Position.
b. The auditor was not very familiar with the concept of consignment goods. He thought that goods sent to a hub were considered sold.
c. The client provides music downloads to its customers. The client will only bill the customer 7 days after he or she downloads a song. The auditor is of the opinion that the sales figure of the client was under declared and must be adjusted.
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