Final answer:
An audit of the company sales data should look for errors in calculations, duplications, and ensure that the data follows logical trends, also comparing it with external benchmarks or industry standards.
Step-by-step explanation:
To determine what needs to be audited in the provided company sales data, one should look for any inconsistencies or errors in unit sales, average price, total sales dollars, and any patterns or trends that seem irregular. An audit should verify the correctness and completeness of the data. This includes validating the calculation of sales dollars (unit sales multiplied by average price), checking for duplication (such as the two entries for 2017 June), and ensuring that the data follows logical trends (such as increases or decreases in sales that correlate with seasonal trends or market activities).
Comparison with external benchmarks or industry standards could also be part of the audit process. In this case, the company's monthly sales data from 2017 and 2018 would be scrutinized. If auditing financial data like total revenue or costs, one would also ensure that the reported figures align with accounting standards and the company's financial reporting framework.