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As a test of sales for completeness (i.e. understatement), an auditor selects 50 sales recorded in the sales journal and vouches them to sales invoices

As a test of sales for completeness (i.e. understatement), an auditor selects 50 sales recorded in the sales journal and vouches them to sales invoices and then to the respective shipping document.

Why would this evidence NOT be appropriate? Discuss briefly.

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