128. It is generally more effective to evaluate total revenues against a measure of business activity rather than comparing current revenues to prior-year revenues. T OR F 129. Examining subsequent payments consists of examining the documentation for checks issued or vouchers paid before the balance sheet date. T OR F 130. Vendors often provide monthly statements that should be available in client files. T OR F 131. Curiosity and general observation are often the best tools which the auditor can bring to an audit. T OR F