auditing a fixed asset account such as land, igs, and equipment, the auditor will normally\" vouch the book value of fixed assets to underlying purchase documents. use a combination of agreeing beginning balances to prior year working papers and then testing transactions during the year. place the greatest emphasis on tests of balances at year-end. trace transactions from receiving documents to recording of the purchase. An auditor is studying a ratio of accounts receivable growth rate to sales growth rate. Which of the following indicates a potential risk of collection problem in accounts receivable? Sales grew by \5 and receivables grew by \17 from year one to year two. Sales grew by \10 and receivables declined by \2 from year one to year two. Sales declined by \2 and receivables declined by \7 from year one to year two. Sales grew by \10 and receivables grew by \11 from year one to year two