An auditor who is auditing accounts receivable would least likely perform which of the following tests?

1. Confirm a sample of accounts receivables with the customers that owe the balances.

2. Obtain an aged trial balance of accounts receivable and trace the total to the general ledger control account.

3. Vouch cash receipts to the accounts receivables transactions.

4. Select cash disbursements made shortly after year-end and examine the supporting documentation such as receiving reports and vendor invoices.