Answer:
A. Contradicted the Heckscher-Ohlin theory as the United States was relatively capital-abundant.
Explanation:
When Wassily Leontief tested the predictions of the Heckscher-Ohlin theory, he found that in 1947 the United States was exporting relatively labor-intensive goods and importing relatively capital-intensive goods. This finding: "Contradicted the Heckscher-Ohlin theory as the United States was relatively capital-abundant."
This is because Heckscher-Ohlin theory states that countries usually export commodities, and resources they have in excess, while in return, they import the commodities and resources they need.
However, given that the United States is a country that was relatively capital-abundant, Wassily Leontief's finding is considered to be a contradiction.
Answer:
Examine shipping documents for matching sales invoices.
Explanation:
Sales invoice is provided by the seller and for shipped goods it is usually attached to the merchandise. If the auditor wants to know if the goods shipped are properly billed he will check the sales invoice to see if the goods supplied is the same quantity and type requested for. Also it is used to check if the correct amount is charged for the shipment.
In the case where there is discrepancy in any of the agreed terms, it is noted on the sales invoice and sent back to the seller to notify him of the discrepancy.