B) Confirm recorded accounts receivable. A) Analyze the aged trial balance of recorded accounts receivable.

B) Confirm recorded accounts receivable. A) Analyze the aged trial balance of recorded accounts receivable. 24. Which of the following audit procedures is the most effective in testing sales for understatement? A) Analyze the aged trial balance of recorded accounts receivable. B) Confirm recorded accounts receivable. C) Trace a sample of shipping documents to sales invoices recorded in the sales journal. D) Vouch a sample of recorded sales from the sales journal to shipping documents.