As a test of the occurrence transaction-related audit objective for sales and the accuracy balance-related audit objective for accounts receivable, auditors can use audit data analytics to match, for example, cash receipts to invoiced sales amounts.

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This statement is true. Auditors can use audit data analytics to match cash receipts to invoiced sales amounts to test the occurrence transaction-related audit objective for sales and the accuracy balance-related audit objective for accounts receivable.

As a Test of the Occurrence Transaction-Related Audit Objective for Sales