Match the assertion that relates to each substantive test. Each assertion may be used once, more than once, or not at all.

Substantive test 1. Compare sales for the period with prior-year audited amounts and current-year budgeted amounts. 2. Compare expenses for the period with prior-year audited amounts and current-year budgeted amounts. 3. Review minutes of board of directors for indications of related party transactions. 4. Compare ratio of sales returns to sales for current and prior year. 5. Compare depreciation expense for the period with prior-year audited amounts and current- year budgeted amounts. Assertion a. Occurrence b. Rights and obliga- tions c. Completeness d. Allocation e. Presentation