1. The auditor uses a variety of procedures to test whether controls effectively. These proceduresmay all of the following except:
(A)Take a sample of purchase orders and trace them through the system to determine whether (a)there was proper review of credit, and (b) credit authorization or denial was proper.
(B)Take a sample of recorded items (accounts payable) and send a positive confirmation to therelated vendors to determine whether the balance is properly stated.
(C) Take a sample of recorded items (accounts receivable) and trace back to the credit approvalprocess to determine that it was performed appropriately.
(D)Use a computer audit program to read all accounts receivable and develop a print-out of allaccount balances that exceed their credit authorization.