An auditor is using ADA as a substantive test to validate accounts receivable because consumers are poor at responding to confirmations. In this case, the auditor validates the receivable by:

a. Vouching the receivable back to sales orders.

b. Tracing shipping documents to bills of lading.

c. Finding electronic evidence that the receivable is supported by subsequent cash receipt in the same amount.

d. Finding electronic evidence of strong internal controls.