The sales order number is based on the sales person’s own identification (ID) number. One copy is left with the customer and the other copy is retained by the sales person.
The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. They then record any discount granted in the customer master data file. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. Sales staff are responsible for assessing new customers’ creditworthiness and proposing a credit limit which is then authorised by the sales director. Sales are made through a network of sales staff employed by Heraklion Co, but new customer leads are generated through a third party company. Heraklion Co sells footballs to a range of large and small sports equipment retailers in several countries. Sales ordering, goods despatched and invoicing You are required to document and assess the sales system, recommend control improvements to deal with a specific fraud issue as well as undertake substantive testing of revenue. You are an audit supervisor of Spinalonga & Co and are currently preparing for the forthcoming interim and final audit for the year ending 31 October 20X6. Referees: Mike Adamson (Escocia), Federico Anselmi (Argentina), Richard Kelly (Nueva Zelanda), James McPhail (Holanda), Anthony Moyes (Australia), Taku Otsuki (Japón), Luke Pearce (Inglaterra), Rasta Rasivhenge (Australia), Alex Ruiz (Francia).Heraklion Co is a manufacturer of footballs and is a new audit client for your firm. Television match official: Daniel IrazoquiĪssistant referees: Laurent Millotte, Patrick Beuriot Television match official: Jean-Pierre PellapratĪssistant referees: Mathieu Delpy, Jacques De Lemos Television match official: Jean-Marie PiraveauĪssistant referees: Cédric Clave, Laurent Breil Television match official: Philippe BonhoureĪssistant referees: Cyril Lafon, Laurent SclaferĪssistant referees: Mourad Zitouni, Eric Soulan Television match official: Gérard BorreaniĪssistant referees: Thomas Charabas, Jean-Luc Rebollal Racing-Métro vs Stade Stade Yves du ManoirĪssistant referees: Christophe Dutreuilh, Bruno Gabaldon Television match official: David GrashoffĪssistant Referees: Leo Colgan, Ken Imbusch (IRFU)Īssistant Referees: Rhys Thomas, Ben Whitehouse (WRU)Īssistant Referees: Neil Hennessy, Martyn Lewis (WRU)Īssistant Referees: Dudley Phillips, Nigel Correll (both IRFU)Īssistant Referees: Matteo Liperini, Filippo Bertelli (both FIR)Ĭiting Commissioner: Francesco Grillo (FIR)Īssistant Referees: Ben Whitehouse, Wayne Davies (both WRU) Television match official: Stuart TerheegeĪssistant referees: Paul Dix, Kelvin StewartĪssistant referees: Tim Wigglesworth, Peter Huckle Northampton vs London Franklin’s GardensĪssistant referees: Wayne Falla, Steve Lee Television match official: Robin Goodliffe La nómina a continuaciónĪssistant referees: Ashley Rowden, JP DoyleĪssistant referees: Paul Burton, Andrew JacksonĪssistant referees: Andrew Pearce, Roger Baileff A continuación te mostramos todas las designaciones de árbitros de la Premiership, PRO12, Top 14 de Francia y los nombres que van a dirigir en el Seven de Glasgow. Pasada la Copa Europea de Clubes, el rugby del viejo continente se pone nuevamente en movimiento.
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