Which Audit Procedure Would Be Used to Test for the Existence

Multiple Choice

Which audit procedure would be used to test for the existence balance-related audit objective?

A) Trace ten accounts from the aged trial balance to the accounts receivable master file.
B) Confirm accounts receivable.
C) Review large sales returns and allowances before and after the balance sheet date.
D) Trace ten accounts from the trial balance to the accounts on the master file.