Q.

While vouching, how will the auditor ensure himself that all credit sales transactions have been recorded by the entity?

A. Examining cut-off points
B. Matching entries in the sales book against renumbered sales invoices and goods outward notes
C. Counting the number of invoices and matching the number with entries on sales book
D. Both (a) and (b)
Answer» D. Both (a) and (b)
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