For the question below,

Choose right answer;

Explain why the response selected is correct;

Explain why the alternate response is incorrect.

Which of the following uses of computer-assisted audit techniques would assist the auditor in a test of completeness of revenue?

A. Exception reporting of picking slips for which no sales invoices have been generated. Picking slips (which inform warehouse staff which items of inventory need to be gathered to fulfil a sale) are automaticallygenerated on the recipe of an order by the company's inventory management software.

B. A sequence check looking for duplicate sales invoice number.