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audit high seas sales

This query is : Resolved 

22 December 2007 plz explain me & how to verify/vouch the following terms during audit regarding date of purchase/date of payment to parties and effect on exchange fluctuation;
1.high seas sales
2.high seas purchases.
3.import purchases
4.import sales.

05 April 2008 1. HSS>> Date of HSS agreement to arrive exchange rate.
2. HSS>> same as above
3. Import Purch.>> date of bill of entry
4. Import Sales>> What this term is exist for



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