An audit basically consists of having the auditor form an opinion regarding management's financial statement assertions. The auditor therefore develops general and specific procedures to apply to the accounts and transactions. In a particular case, s/he might do this by:

a		Tracing sales invoices to shipping documents to test the completeness of recorded accounts receivable.
b		Tracing sales invoices to shipping documents to tests the completeness of reported sales.
c		Tracing shipping documents to sales invoices to test the occurrence of reported sales.
d		Tracing sales invoices to shipping documents to test the occurrence of reported sales.

An auditor's report on comparative financial statements should be dated as of the date of the:

a		Last related-party transaction disclosed in the statements.
b		Accumulation of sufficient appropriate audit evidence.
c		Issuance of the report.
d		Latest financial statements being reported on.