During a discussion, one auditor noted that her approach to testing sales transactions was to select a random sample of recorded sales and trace them back through the system to supporting documents, noting that all items billed were shipped and were invoiced at correct prices. She stated that she then had good confidence about the correctness of the sales account, and thus having performed a dual-purpose test, the remaining work on sales could be limited. A 2nd auditor disagreed. His approach was to select evidence of shipments, such as pre-numbered shipping documents, noting the existence of control procedures and the correctness of the invoice processing. If no exceptions were noted in the testing, however, he agreed with the 1st auditor that the remaining audit work on the sales account could be limited. 1. which auditor is right? Explain 2. What assertion is being tested