1. Cutoff tests designated to detect purchases made before the end of the year that have been recorded in the subsequent you're most likely would provide Assurance about Management's assertion of a. valuation or allocation b. existence or occurrence c. completeness d. rights and obligations

2. For the copy of the purchase order that goes to the receiving department, it is best to a. leave off the description of the goods ordered b. leave off the quantity of the goods ordered c. leave off the name of the vendor d. have the receiving department forward all copies of the purchase order to accounts payable