The external auditor is determining whether the internal controls relative to the revenue cycle are operating effectively, the auditor is concerned the company may fail to ship all of the customers orders. what is the best audit test to determine all customer orders are delivered?
A. Verify every sales orders matches a shipment in the shipping data file
B. Verify every cash receipts matches a sales invoice
C. Verify every shipment in the shipping data file matches a sales invoice
D. Verify every sales invoice matches a sales orders.