For each one of the following statements indicate whether the statement is true or false.

a. It is usually important to trace and document the flow of all copies of sales invoices created when a customer is billed.

b. A test of whether the specific control objective for sales transactions related to completeness is achieved is to select a sample of sales invoices and trace to shipping documents.

c. A prelist of cash receipts is a document that is used to help ensure that all cash receipts are recorded and deposited.

d. In performing tests of transaction classes the normal audit approach is to test purchases and cash disbursements concurrently and to test sales and cash collections concurrently.

e. A voucher is a specialized source document that helps to ensure that disbursements are made only for goods or services authorized and received.

f. In a voucher system an important control procedure to achieve the specific control objective related to reconciliation is to periodically reconcile the accounts payable subsidiary ledger to the general ledger control account.

g. According to SAS No. 1 (AU 331), confirmation of accounts receivable is a generally accepted audit procedure and use of the positive form of request is preferable when there are a larger number of small customer balances.

h. One essential feature of direct tests of balances for accounts payable is emphasis on the specific audit objective of existence achieved primarily by confirmation of accounts payable balances with vendors.

i. The normal form of accounts payable confirmation request is positive and blind, that is, it asks the vendor to respond and state the balance due from the client.

j. An auditor normally confirms the cash balance by direct correspondence by use of a standardized form with all banks where the client has had accounts during the period.

k. A four-column proof of cash is a schedule used for examination of cash records for a given period and is a step usually included in audit programs for cash balances.