For each category, determine the most appropriate further audit procedures, if any, by selecting from the options in the chart below. An option may only be selected once. (No further audit work deemed necessary, Determine if there were unrecorded sales returns, Determine if there were unrecorded sales, Identify the invoices that matched those in the open accounts receivable table as of the end of the year, Determine if cash relates to disposals of property and other fixed assets)

Category	Appropriate Audit Response
Cash Received but no invoice	1
no cash received but invoiced	2
cash received>invoice amount	3
cash received	4
Cash received equals invoice amount	5