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If the objective of a substantive test of details of revenue transactions is to detect whether sales have been overstated, the auditor's direction of testing

If the objective of a substantive test of details of revenue transactions is to detect whether sales have been overstated, the auditor's direction of testing should be from the:

a. Cash receipts journals to the sales journal.

b. Sales journal to the source documents.

c. Source documents to the sales journal.

d. Sales journal to the cash receipts journal.

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