While Auditing the Sales System of Candle Pty Ltd You

Multiple Choice

While auditing the sales system of Candle Pty Ltd you have determined that there is a risk of sales being misstated, and that this potential misstatement is associated with the completeness assertion.Which of the following would be an appropriate audit response to this assessed risk?

A) For all debtors greater than 30 days overdue, evaluate whether there is appropriate correspondence with the debtor to encourage repayment of the debt.
B) Select a sample of sales invoices and test to related shipping documents.
C) Select a sample of shipping documents test to related sales invoices and the sales journal.
D) Ensure that the sales order is appropriately authorised.