Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 37

Based on this information, the auditor interviewed the sales manager, who stated that the increase in sales without a corresponding increase in cost of goods sold was due to a price increase enacted by the company during the year. How would the auditor test the sales manager's representation?
A) Perform additional inquiries with sales personnel.
B) Obtain copies of all price lists in use during the year and vouch the prices to sales invoices.
C) Send confirmations asking customers about unit prices paid for product.
D) Vouch vender invoices to payments made after year-end.