Match the test of controls described below to the appropriate assertion it is used to test:
A. Observe the endorsement of checks
B. Compare the dates on the sales invoices with the dates of the relevant shipping documents
C. Recompute financial information on a sample of sales invoices
D. Test a sample of sales invoices for the presence of authorized customer order and shipping document
E. Review of cash receipts journal for unusual items
F. Test a sample of cash receipts transactions for proper cash discounts
A. Completeness
B. Cutoff
C. Accuracy
D. Occurrence
E. Classification
F. Authorization
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