Assume an important control is shipping documents being attached to invoices. An effective audit procedure for detecting exceptions to this control would be to examine a sample of shipping documents and determining whether each is attached to a duplicate sales invoice.

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This is a correct procedure to detect exceptions to the control of attaching shipping documents to invoices. By examining a sample of shipping documents and ensuring that each one is attached to a duplicate sales invoice, the auditor can confirm that the control is operating effectively. Any exceptions found can be reported and investigated as necessary.

Assume an Important Control Is Shipping Documents Being Attached to Invoices