A CPA is testing sales transactions. What procedure may (s)he use to test for posting of fictitious accounts receivable?
a. Tracing a sample of sales invoices to the accounts receivable subsidiary ledger.
b. Vouching debits in the accounts receivable ledger to sales invoices and shipping documents.
c. Tracing a sample of shipping documents and sales invoices to the sales journal.
d. Sending out negative confirmations.
Answer: b. Vouching debits in the accounts receivable ledger to sales invoices and shipping documents.