AP9.2 James and Katie will be auditing the revenue account for their retail client, Go Big Tires. They disagree about how to test the occurrence assertion for the revenue account. James thinks they should use Procedure A, while Katie thinks Procedure B is appropriate.

A. Select a sample of sales from the sales journal and agree the details in the journal to the invoices sent to customers, shipping documents, and customer orders.

B. Select a sample of invoices sent to customers, shipping documents, and customer orders and agree to the details recorded in the sales journal.

Required

Who do you agree with, James or Katie, and why? Which assertion does the other procedure provide evidence about?