Which of the Following Tests of Controls Most Likely Would

question 7

Multiple Choice

Which of the following tests of controls most likely would help assure an auditor that goods shipped are properly billed?

• A)Scan the sales journal for sequential and unusual entries.
• B)Examine shipping documents for matching sales invoices.
• C)Compare the accounts receivable ledger to daily sales summaries.
• D)Inspect unused sales invoices for consecutive prenumbering.