Final answer:
A lack of specific authorization is least concerning during the cash sale of goods, as this transaction type presents fewer risks compared to granting credit, determining discounts, or shipping goods.
Step-by-step explanation:
In an ordinary sales transaction of a wholesaling business, a lack of specific authorization would be of least concern to the auditor during the selling of goods for cash. At this point, the risk of error or fraud is reduced since the transaction does not require granting of credit, where creditworthiness checks are necessary, or the determination of discounts, which involves judgement and could be prone to mistakes or misuse. Shipments of goods also carry risks due to potential errors in order fulfillment or transport.
To reassure a possible buyer who is faced with imperfect information, a seller of goods might offer a transparent returns policy, provide comprehensive product information and descriptions, or display customer reviews and testimonials.