Question 6 Not yet answered Marked out of 3.00 Flag question The risk of material misstatement for the assertion of accuracy, valuation and allocation for accounts receivable has been assessed as high. A colleague has suggested that the audit team should select a sample of invoices included in the ledger account and confirm the merchandise was shipped. Required Explain why this test is unlikely to provide appropriate evidence for the assertion of accuracy, valuation and allocation for accounts receivable. State a more appropriate substantive test. (3 marks)