To test whether sales have been recorded the auditor should draw a sample from a file of ........

Auditing Vouching and verification

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To test whether sales have been recorded, the auditor should draw a sample from a file of

Purchase orders

Sales orders

Sales invoices

Bill of loading

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Explanation:

- Purchase Orders: These are requests from a buyer to a seller to order goods or services. They don't confirm that sales have occurred, as they could be pending or not fulfilled.

- Sales Orders: When a seller confirms a buyer's purchase request with terms and conditions, they create a sales order. However, it doesn’t confirm the sale is finalized or recorded.

- Sales Invoices: These are issued by the seller to the buyer, documenting what has been sold, the quantity, price, and payment terms. They are strong evidence of recorded sales.

- Bill of Lading: This is a shipping document provided by the carrier to the shipper, detailing the shipment. It is more related to inventory and logistics than directly confirming recorded sales.

- : Option:3 - Sales invoices are the correct choice for confirming recorded sales as they provide concrete proof of a financial transaction between the seller and buyer.