Select from the option list provided the procedure 19 the auditor could implement to test the openating effectiveness of the internal oontrol for each of the following situations Fach choice may be used once more than once or not at all 1 Match prenumbered shipping documents with entries in the sales journal 2 Trace sales invoices to account receivable subsidiary ledger 3 Vouch bill of lading file to approved sales invoices 4 Observe client comparing receiving quantities and inspect documentary evidence of comparison 5 Confirm sales orders were sent to the credit department 6 Match bill of lading file to approved sales orders 7 Vouch purchase orders to the approved vendor list and review the purchase order for correct customer name address product description terms date and quantities 8 Revicw and reconcile voucher packages for threeway match of purchase order receiving reports and invoice 9 Inspect purchases occurring near yearend for recording in the appropriate period 1 1 II 2 To determine that purchases received have been recorded III 3 To detect failure to imvoice a shipment IV 4 To determine goods sent to customers are based only on authorized sales V 5 To determine that all credit sales transactions of an entity are recorded V 6 To deteet purchases recorded in the wrong period VIL 7 Vill 8 ix 9