To examine for existing sales for which are recorded, the auditor traces from the: A bill of lading to the sales journal. B sales journal to the shipping documents. sales journal to the accounts receivable subsidiary ledger. D bill of lading to the supporting customer order and sales order. Question 4 1 Point The auditor normally tests internal controls over the ship finished goods function in the inventory and warehousing cycle as a part of performing tests of controls and substantive tests of transactions in the following cycle: A Sales and collection cycle. B Payroll and personnel cycle. Acquisition and payment cycle. none of the above