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1.Which of the following audit procedures should be carried out to confirm the balance owing to Carnation Co?
(1) Review post year-end credit notes for evidence of acceptance of return
(2) Inspect pre year-end goods returned note in respect of the items sent back to the supplier
(3) Inspect post year-end cash book for evidence that the amount has been settled
A 1, 2 and 3
B 1 and 3 only
C 1 and 2 only
D 2 and 3 only
