Audit procedures to test controls over sales and accounts receivable could include the procedures listed below. Match each of the procedures numbered 1 through 5 to the appropriate control objective (A through F) and place the identifying letter in the space provided.

A. Validity

B. Completeness

C. Authorization

D. Accuracy

E. Classification

F. Proper period cutoff

____ 1. Account for the integrity of the numerical sequence of shipping documents and sales invoices.

____ 2. Recalculate pricing, extensions, and footings on sales invoices.

____ 3. Examine sales orders and shipping documents for evidence of approval.

____ 4. Trace sales invoices to the sales journal, foot the journal, and trace postings to the general ledger and the accounts receivable subsidiary ledger and ensure it is recorded in correct accounting month.

____ 5. Trace sales journal entries to sales invoices and shipping documents.