medium10 pts · first answer countsassertionssubstantive-testing

Direction of testing for completeness

To test that all sales have been recorded (completeness), which direction should the auditor test?

A.Select dispatch notes and trace them to sales invoices and the sales ledgerB.Select entries in the sales ledger and vouch them to dispatch notesC.Select customers with zero balances and send confirmations onlyD.Recalculate the total of the sales ledger

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Direction of testing for completeness

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