Match each example audit procedure with its correct general audit objective related to accounts receivable.

a. Existence of assets

b. Rights to assets

c. Completeness of assets

d. Cutoff of transactions

e. Valuation of assets

f. Financial statement presentation and disclosure of assets

1. Review confirmations of liabilities to determine if receivables have been sold

2. Provide a list of related parties to all members of the audit team to assist in identification of the transactions

3. Compare the amount of credits given to customers in the subsequent period to the amount estimated by management

4. Confirm a sample of recivables by direct communication with the debtors

5. Vouch sales and cash receipt transactions occuring near period end

6. Select a sample of sales invoices in the subsequent period, and examine the related shipping documents for date of shipment to ascertain whether some of those shipments at the end of the period were inadvertently not recorded