Assertion verification l

Please try this post and ask further if it does not resolve your query https://opentuition.com/topic/audit-procedures-for-receivables

I say that post but still confused Can you explain me in a easy way sir

A credit note for the return of goods shortly after the year end (supported by a receipt of goods into stores) is evidence of a sale having been made - i.e. it occurred - before the year end.