To ensure the cutoff for sales is accurate, the following information should be obtained during the taking of the physical inventory: (Select the 4 choices that apply.) A. The last shipping document number should be recorded in the working papers for subsequent follow-up to sales records. B. A review should be made of shipping to test for the possibility of shipments set aside for shipping and not counted or other potential cutoff problems. C. When prenumbered shipping documents are not used, a careful review of the client's method of getting a proper sales cutoff is the first step in testing the cutoff. D. The auditor should trace the previously documented receiving report numbers to the accounts payable records to verify that they are correctly included or excluded. E. A list of the most recent shipments should be included in the working papers for subsequent follow-up to sales records. F. A review should be made of the receiving department to make sure all inventory has been properly included in the physical inventory. G. The last receiving report number should be noted in the working papers for subsequent follow-up to purchase records. Part 3 For the purchase cutoff, the following information should be noted: (Select the 2 choices that apply.) A. A review should be made of the receiving department to make sure all inventory has been properly included in the physical inventory. B. The last shipping document number should be recorded in the working papers for subsequent follow-up to sales records. C. The last receiving report number should be noted in the working papers for subsequent follow-up to purchase records. D. When prenumbered shipping documents are not used, a careful review of the client's method of getting a proper sales cutoff is the first step in testing the cutoff. E. A review should be made of shipping to test for the possibility of shipments set aside for shipping and not counted or other potential cutoff problems. F. Trace individual vendors' invoices to master file for names and amounts. G. A list of the most recent shipments should be included in the working papers for subsequent follow-up to sales records.