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| Among audit evidences collected from the following substantive procedures, which is the most relevant with occurrence of sales transactions? A. Vouching from journal entries in the sales journals to sales order, invoice and shipping documents B. Verification of shipping documents and relevant sales invoices with journal entries in subsidiary ledges. C. Tracing the details from sales invoice to shipping document, approved price list of items and customer orders D. Recalculation of the amount on sales invoice |
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