Which of the following control procedures would most likely help assure that goods shipped are billed? a. Reviewing the sales journal for sequential and unusual entries. b. Examining shipping documents for matching copies of sales invoices. c. Comparing the accounts receivable ledger to daily sales summaries. d. Inspecting unused sales invoices for consecutive prenumbering.

Examine shipping documents for matching sales invoices.

Explanation:

Sales invoice is provided by the seller and for shipped goods it is usually attached to the merchandise. If the auditor wants to know if the goods shipped are properly billed he will check the sales invoice to see if the goods supplied is the same quantity and type requested for. Also it is used to check if the correct amount is charged for the shipment.

In the case where there is discrepancy in any of the agreed terms, it is noted on the sales invoice and sent back to the seller to notify him of the discrepancy.

agriculture and oil. natural resources, industry.

government control and resources