A CPA Auditing an Electric Utility Wishes to Determine Whether

Multiple Choice

A CPA auditing an electric utility wishes to determine whether all customers are being billed. The CPA's best direction of test is from the:

A) meter department records to the billing (sales) register.
B) billing (sales) register to the meter department records.
C) accounts receivable ledger to the billing (sales) register.
D) billing (sales) register to the accounts receivable ledger.