Which of the following documents would be the least useful for the auditor to verify the finding?

An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.

Which of the following documents would be the least useful for the auditor to verify the finding?
A . Bank statements.
B . Customer confirmation letters.
C . Copies of sales invoices.
D . Copies of deposit slips.

Answer: D

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