16. The auditor wants to test the validity of recorded sales. An effective audit procedure would be to:

1. Draw a sample of sales invoices and trace to the sales journal.
2. Draw a sample of sales invoices and trace to shipping documents.
3. Draw a sample of shipping documents and trace to the sales journal.
4. Draw a sample from the perpetual inventory file and trace to purchase requisitions.
5. Contact a sample of sales managers and ask them to confirm that they sold the items recorded.