3. For the month of May , count the approximate number of shipping documents filled in the shipping department , and compare the total with the number of sales invoices in the sales journal 1. Send letters directly to former customers whose accounts have been written off as uncollectible to determine if any have actually been paid. 5. Compare the date on a sample of shipping documents a few days before and after the balance sheet date with related sales journal transactions . quired a. For each procedure , identify the audit procedure being used li.E . Inspection . Libservation etc. ). 15 mark's] D. For each procedure , identify either the transaction - related audit objective's! Going met at the balance - related auld it objective's ! being mist , {} quarks