Document Required Simulations The following problems are designed to test your knowledge of required documents in audit situations. Note: Do not guess the number wrong responses will be subtracted from the number of correct responses. Guessing will affect your overall score.

A	Credit memo	G	Sales order	M	Shipping Document	S	Purchase Invoice
B	Bank Reconciliation	H	Bank cutoff statement	N	Bank Confirmation	T	Accounts receivable master file
C	Positive confirmations	I	Sales journal or listing	O	Sales invoice	U	Bank Notes
D	Remittance advise	J	Cash Receipts journal	P	Cash disbursement journal	V	Accounts receivable trial balance
E	Customer order	K	Customer Credit Report	Q	Sales transaction file	W	Bank Email
F	General journal	L	Purchase order	R	Bank statement	X	Monthly Statements

In the audit of cash, extensive audit test are performed on the bank reconciliation. Identify which documents from the items listed above (A X) are required to complete these test.
In the audit of Sales transactions four business functions are involved, Processing customer orders, Granting credit, Shipping goods and Billing customers and recording sales. Identify which documents from the items listed above (A X) are required to complete the audit of sales transactions.