Which of the Following Is an Exception Report That the Auditor

Multiple Choice

Which of the following is an exception report that the auditor would generate using generalised audit software in order to test the valuation and allocation assertion for accounts receivable?

A) Adding the accounts receivable ledger, and checking the total to the accounts receivable balance in the general ledger.
B) A sequence check looking for missing sales invoice numbers.
C) A report outlining those balances that are greater than three months overdue.
D) A sample of debtors to be confirmed by positive debtors' confirmation procedures.