If the controls over a significant area are believed to be designed adequately, the auditor would most likely Group of answer choices follow a substantive strategy. proceed to relying upon the controls. test the key controls for operating effectiveness. consult with the audit committee before proceeding. Brown Company has an employee match shipping documents with approved sales orders prior to preparing invoices. This control procedure would be designed primarily to Group of answer choices reduce the risk of errors in the billing process. ensure that valid sales are recorded in the sales journal. reduce the risk that sales are recorded twice. ensure that the totals of the invoices match total entries into accounts receivable