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10. Untuk memverifikasi bahwa semua transaksi penjualan telah dicatat, pengujian substantif atas transaksi harus diselesaikan pada sampel representative yang diambil dari a. File pesanan penjualan

10. Untuk memverifikasi bahwa semua transaksi penjualan telah dicatat, pengujian substantif atas transaksi harus diselesaikan pada sampel representative yang diambil dari a. File pesanan penjualan dari klerk penagihan b. File Salinan faktur penjualan di mana semua formulir yang telah dipranomori telah diperiksa c. Ayat jurnal dalam jurnal penjualan d. File Salinan bill of landing klerk pengiriman

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