1. the assertions occurrence and existence involves:

a. Following accounting standards

b. Ownership

c. Overstatement

d. Understatement

2. Management states "that all recorded sales took place" relates to which management assertion?

a. Completeness

b. Occurrence

c. Rights and Obligations

d. Accuracy, valuation and allocation

3. as a test of sales for completeness, an auditor selects 50 sales recorded in the sales journal and vouches them to sales invoices and then to the respective shipping document. This evidence is not appropriate because of the violation of:

a. Auditor's direct knowledge

b. Objectivity

c. Reliability

d. Relevance