The Auditor Is Concerned That a Client Is Failing to Bill

The auditor is concerned that a client is failing to bill customers for shipments.An audit procedure that would gather relevant evidence would be to:

A) compare the total of the schedule of accounts receivable with the balance of the accounts receivable account in the general ledger.
B) trace a sample of sales journal entries to the accounts receivable subsidiary ledger.
C) trace a sample of shipping documents to related duplicate sales invoices.
D) select a sample of duplicate sales invoices and trace each to related shipping documents.