Match the test of controls described below to the appropriate assertion it is used to test:
______1) Observe the endorsement of checks
______2) Test a sample of sales invoices for the presence of authorized customer order and shipping document
______3) Test a sample of cash receipts transactions for proper cash discounts
______4) Review of cash receipts journal for unusual items
______5) Recompute financial information on a sample of sales invoices
______6) Compare the dates on the sales invoices with the dates of the relevant shipping documents
A. Completeness
B. Classification
C. Authorization
D. Occurrence
E. Cutoff
F Accuracy
1. A. Completeness
2. D. Occurrence
3. C. Authorization
4. B. Classification
5. F Accuracy
6. E. Cutoff
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