Question 4 (6 points) QUETARIO CORPORATION: Background information: Quetario sells construction equipment to clients. The construction equipment is kept in the company's warehouse. When an customer order is received, the Shipping Staff (employees who work in the department that arranges transportation of the construction equipment to the client) complete a "Shipping Report" for each order to verify that transportation has been made. One copy of the Shipping Report is sent to the Accounts Receivable department. Control procedure: Within Quetario's Accounts Receivable department, the customer's account is debited (i.e. recognizing the amount owed to Quetario from the customer) and Sales is credited (i.e. recognizing the revenue) only when the Shipping Report is received and stapled to the Sales Invoice filed by the Accounts Receivable accountant. (Quetario Corporation does not use digital files). REQUIRED: (a) Indentify a Control Objective that the control procedure is designed to meet. (b) Describe one Test of Controls an auditor could perform when assessing the effectiveness of the control procedure in part (a). acer C DII # A $ 4 % 5 3 & 7 00* 6 9 0 e r t u o f g h j V b m