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Shipments are made from the warehouse based on customer purchase orders. The matched shipping documents and purchase orders are then forwarded to the billing department for sales invoice preparation. The shipping documents are neither accounted for nor prenumbered. Which of the following substantive tests should be extended as a result of this control weakness?
A. Select bills of lading from the warehouse and trace the shipments to the related sales invoices. B. Foot the sales register and trace the total to the general ledger. C. Trace quantities and prices on the sales invoice to the customer purchase order and test extensions and footings. D. Trace a sample of purchase orders to the related sales invoices. |