Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 68

Which of the following is the best reason for prenumbering in numerical sequence documents such as sales orders, shipping documents, and sales invoices?
A) Enables company personnel to determine the accuracy of each document.
B) Enables personnel to determine the proper period recording of sales revenue and receivables.
C) Enables personnel to check the numerical sequence for missing documents and unrecorded transactions.
D) Enables personnel to determine the validity of recorded transactions.