Generally, the most important (frequently required) substantive test of details of balances for accounts receivable is: O c. Tracing from shipping documents to journals to the accounts receivable ledger. O d. Comparing the expected sales turnover ratio to the actual sales turnover. a. Confirmations O b. Tracing credit memos for returned merchandise to receiving room reports. Question 2 An effective procedure to test for unrecorded shipments is to trace from the: 3 pts