A useful document(s) that an auditor will review in auditing the valuation of accounts receivables. A. Matching sales invoices with shipping reports and customer purchase orders. B. Aged trial balance of customer account balances. C. Confirmation of account balance directly with the customer. D. Customer pre-qualification credit reports. A strong substantive audit procedure to test the existence/occurrence assumption in the revenue cycle: A. Selecting transactions from the sales register and vouching to the invoice, shipping documentation and the customer purchase order. B. Inquire of management as to the collectability of large account receivable balances. C. Ascertaining that there is credit check documentation on file for customers with significant sales transactions. D. Tracing large customer receivable balances at period end to subsequent collection in a later period. would be long-lived assets. True False