Which of the Following Audit Procedures Is an Auditor Most

Which of the following audit procedures is an auditor most likely to perform in testing controls related to management's assertion about the occurrence of sales?

A) Verify that extensions and footings on the entity's sales invoices and monthly customer statements have been recomputed.
B) Inspect the entity's reports of pre-numbered shipping documents that have not been recorded in the sales journal.
C) Compare the invoiced prices on pre-numbered sales invoices to the entity's authorized price list.
D) Vouch sales entries in sales journal to supporting shipping documents.