Tracing shipping documents to prenumbered sales invoices provides evidence that

78. Tracing shipping documents to prenumbered sales invoices provides evidence that
A)No duplicate shipments or billings occurred.
B)Shipments to customers were properly invoiced.
C)All goods ordered by customers were accounted for.
D)All prenumbered sales invoices were accounted for.


82.Which of the following procedures would an auditor most likely perform in searching for unrecorded payables?
A)Reconcile receiving reports with related cash payments made just prior to year-end.
B)Contrast the ratio of accounts payable to purchases with the prior year's ratio.
C)Vouch a sample of creditor balances to supporting invoices, receiving reports, and purchase orders.
D)Compare cash payments occurring after the balance sheet date with the accounts payable trial balance.