b

Opposite each numbered control procedure, select the appropriate assertion$($s$)$ clients wish to achieve to prevent, detect, or correct the error.

$1.$ Sales order approved for credit

$2.$ Prenumbered shipping doc prepared, sequence checked

$3.$ Shipping document quantity compared to sales invoice

$4.$ Prenumbered sales invoices, sequence checked

$5.$ Sales invoice checked to sales order

$6.$ Invoiced prices compared to approved price list

$7.$ General ledger code checked for sales product lines

$8.$ Sales dollar batch totals compared to sales journal

$9.$ Periodic sales total compared to same period accounts receivable postings

$10.$ Accountants have instructions to date sales on the date of shipment

$11.$ Sales entry date compared to shipping doc date

$12.$ Accounts receivable subsidiary totaled and reconciled to accounts receivable control account

$13.$ Intercompany accounts reconciled with subsidiary company records

$14.$ Credit files updated for customer payment history

$15.$ Overdue customer accounts investigated for collection