9.401 Auditing
Chapters 12 to 14
Auditing Sales, Receivables and
Receipts

S/R/R: Activities and Documents
ActivityDocuments Books/ journals
Customer
order
- - vary
t Granting credit - - Credit approval - - Customer master file
Shiing - - Bill of lading pp g g g
Cash Sales - - invoice/receipt - - Sales Journal
- - Cash Receipts journal
- - G/L
Billing - - Invoice
- -Monthly statements
- - Sales journal
- - Customer master file
- - G/L
- -A/R trial balance