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    Auditing Assurance Services Study Set 1
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    Exam 12: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  5. Question
    An Effective Procedure to Test for Unbilled Shipments Is to Trace
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An Effective Procedure to Test for Unbilled Shipments Is to Trace

Question 13

Question 13

Multiple Choice

An effective procedure to test for unbilled shipments is to trace from the:


A) sales journal to the shipping documents.
B) sales journal to the accounts receivable ledger.
C) sales journal to the general ledger sales account.
D) shipping documents to the sales journal.

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