Duplicate sales Invoices These are useful in verifying the actualissuance of a sales invoice and the actual date of Shipping documents the billing. These are important in establishing whether the shipment was actually made and as a test of cutoff Correspondence with the client Usually, the auditor does not need to review correspondence as a part of alternative procedures, but correspondence can be used to disclose disputed and questionable receivables not uncovered by other means Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Duplicate Sales Invoices These are useful in verifying the actual issuance of a sales invoice and the actual date of the billing. Shipping Documents These are important in establishing whether the shipment was actually made and as a test of cutoff. Correspondence with the Client Usually, the auditor does not need to review correspondence as a part of alternative procedures, but correspondence can be used to disclose disputed and questionable receivables not uncovered by other means