B is corrent because aging accounts receivable evaluates the adequacy of the allowance for doubtful accounts (i.e., to estimate credit losses).
A is incorrect because aging accounts receivable does not directly address the accuracy of recorded charge sales. The auditor must examine the underlying documentation (bills of lading, sales invoices, etc.) to reach a conclusion as to the accuracy of recorded credit sales.
C is incorrect because aging accounts receivable does not verify the validity of recorded receivables. To verify the validity of recorded receivables, the auditor would trace recorded amounts to valid shipping documents.
D is incorrect because aging accounts receivable does not aid the auditor in evaluating internal control over credit sales. The aging is used for substantive testing which takes place after the study and evaluation of internal control.
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