Dual-Direction TestingWhat is the question being answered when the auditor: 1. Vouching from the Sales Detail Journal to the sales orders. a. What is the purpose of this test? 2. Vouching from the Sales Detail Journal to the shipping documents. a. What is the purpose of this test? 3. Tracing from the Shipping documents to the Sales Journal. a. What is the purpose of this test? 4. Vouching from the Accounts Receivable Listing to the Subsequent Cash Receipts Journal a. What is the purpose of this test?

Describe the test an auditor will perform to answer the following questions: Remember when describing a dual-direction test you must mention where you tracing or vouching from: where you are tracing or vouching to: what you are tracing and vouching; and why you are tracing or vouching. 1. Were all shipments invoiced? 2. Were all sales orders recorded? 3. Were all items received invoiced? 4. Are there any payables recorded for items that were not received? 5. Was the client billed for items they ordered but didnt receive? 6. Are they any orders that the received but had not actually ordered? 7. Were there any purchase orders for items that were not requested? 8. Were there any items ordered from unapproved vendors? 9. Were all items recorded after receiving a vendor invoice?