An auditor is interested in testing whether a sample of sales to customers in the current year have been recorded. In this case, the auditor would most likely select a sample from which source?

Question $18$ options:

$1)$

customer orders

$2)$

sales invoices

$3)$

entries in sales journal

$4)$

entries in the cash disbursements journal

$5)$

the accounts receivable subsidiary ledger