Discoint is given by sales team

See the examiner's answer to the Q Pear International. It would not be necessary for every individual discount to be subject to such authorisation. Each member of the sales team could be given authority to give discounts up to a specified x% but seek the sales manager's approval for any discounts that exceeded their authorisation.

If we have to write 1 test of control for the control which we have suggested so would it be correct to write that "Discuss with members of the sales team the process for setting sales discounts."

Short answer is no. See OpenTuition notes - end of Chapter 8 refers to tests of control as "procedural tests". To "discuss" [anything] may provide information to obtain an understanding - it in no way tests a control. Look at the stages of an audit overview at the beginning of chapter 7 (also 8) - if the results of tests of controls are satisfactory, the auditor will restrict substantive tests. The auditor can't reduce substantive tests on the basis of a discussion - he must have EVIDENCE that the control has operated effectively.

So what 1 test of control we can write for the control which you have suggested?

I would suggest reviewing a sample of invoices and where the discount is greater than the set limit checking that there is evidence of authorisation.

Ok. So for me to remember it easily can I rephrase it that ask for a sample of invoices to see whether discounts greater than the set limit are signed/authorized by sales manager or not. Would it be fine?

Yes

Sir there is a similar deficiency in Heraklion question that Sales staff have discretion to give sales discount to customers of upto 10%. In recommendation of control for this deficiency the examiner has written different answer from Pear international co. In this deficiency can we write the same control which we wrote in Pear international co i.e sales team should be given authority to give discounts upto a set limit (i.e 10%). Any discounts above 10% should be authorized by sales manager?

You really must stop trying to rote-learn answer points to quote verbatim - there is no reason at all why suggested answers to different questions should have the exact same wording. The marking team will see hundreds of similarly worded answer points - all will earn credit.

But sir in Herakolin question in which there was deficiency that Sales staff have discretion to grant sales discounts to customers of up to 10%. Here for its control examiner wrote that "all discounts given to customers should be authorised in advance by a responsible official, such as the sales director." Here he said all discounts.... If instead of this I write that " sales team should be given authority to give discounts upto a set limit (i.e 10%). Any discounts above 10% should be authorized by sales manager" . So this is also correct na?

What you suggest is fine.