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An auditor is considering the tests he will perform to provide audit assurance that goods cannot be despatched to a bad credit risk. Which of the following proposed tests is not a test of controls? A. Review the file of copy orders retained in the sales department to see that all have been signed as authorisation by the credit control manager. B. Check 'open' items in the sales order book with the credit control department and obtain explanations for non-approved orders or undue delay in approving valid orders. C. Select a representative sample of orders from the sales department order file and check to the credit control department records to ensure that the order value does not exceed the limit established for the customer. D. Select a representative sample of orders from the sales department order file and agree back to the sales invoice. |