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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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