Which of the following audit procedures is the most effective when testing sales for understatement?
A) Trace a sample of shipping documents to sales invoices recorded in the sales
journal.
B) Scrutinize the accounts receivable aged trial balance.
C) Confirm a sample of recorded accounts receivable.
D) Vouch a sample of recorded sales from the sales journal to shipping documents.
A) Trace a sample of shipping documents to sales invoices recorded in the sales
journal.
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