This work program can be used as a template for reporting the assessment of a client's internal accounting system with respect to a marketing agreement. It provides details on the steps taken to evaluate:

• Internal accounting controls
• Shipments, quantities, amounts and marketing responsibilities
• Sales revenues
• Selling and distribution expenses
• Miscellaneous deductions
• Marketing fees and purchase prices

Contents also include background, reports of factual findings, observations and findings, and samples.