Final answer:
The objectives of auditors concerning sales and cash collections remain unchanged between e-commerce and bricks and mortar businesses, but the approach to achieving these objectives may vary.
Step-by-step explanation:
The auditor's objectives for the sales and cash collections activities when the client is primarily an e-commerce business compared to a "bricks and mortar" business are unchanged. Auditors aim to ensure that all transactions are recorded accurately and that all revenues and receipts are recognized in the correct accounting period. However, the method of evaluating the control environment and conducting tests may differ due to the nature of the transactions and the technology involved in e-commerce businesses. For instance, auditors might place a greater focus on assessing the risks related to online payment processing systems, data security, and IT controls.