Final answer:
Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger is not a preventive control for reducing billing misstatements, but a detection control used after the fact to ensure accuracy.
Step-by-step explanation:
The procedure that most likely would not be a control designed to reduce the risk of misstatements in the billing process is reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger. Reconciliation is generally a control that detects errors rather than preventing them, as it involves comparing already recorded transactions to ensure accuracy and completeness after the event. In contrast, the other options listed (comparing control totals for shipping documents with corresponding totals for sales invoices, using computer programmed controls on the pricing and mathematical accuracy of sales invoices, and matching shipping documents with approved sales orders before invoice preparation) are preventive controls that are designed to reduce the likelihood of errors before they occur.