ACC 411 Module Four Assertions Assignment Template Directions: Complete this template by replacing the bracketed text with the relevant information. 1. Complete the Assertions to be Tested column in the table below using the Module Four Audit Program Assertions List. There are six different assertions provided in the list. Find two assertions that can be used for each of the process types: cash, accounts payable, and revenue. You will have six unique assertions to work with. NOTE: You may not use an assertion more than once.

2. Complete the Test for Assertions column in the table below.

3. Complete the Key Internal Control column in the table below. Process Type Assertions to be Tested Tests for Assertions Key Internal Control

Cash [choose one from the list that applies] [identify a test for this assertion] [identify one key internal control] [choose one from the list that applies] [identify a test for this assertion] [identify one key internal control]

Accounts Payable [[choose one from the list that applies] [identify a test for this assertion] [identify one key internal control] [choose one from the list that applies] [identify a test for this assertion] [identify one key internal control]

Revenue [choose one from the list that applies] [[identify a test for this assertion] [identify one key internal control] [choose one from the list that applies] [identify a test for this assertion] [identify one key internal control]

Process Type	Assertions to be Tested	Tests for Assertions	Key Internal Control
Cash	[choose one from the list that applies]	[identify a test for this assertion]	[identify one key internal control]
	[choose one from the list that applies]	[identify a test for this assertion]	[identify one key internal control]
Accounts Payable	[[choose one from the list that applies]	[identify a test for this assertion]	[identify one key internal control]
	[choose one from the list that applies]	[identify a test for this assertion]	[identify one key internal control]
Revenue	[choose one from the list that applies]	[[identify a test for this assertion]	[identify one key internal control]
	[choose one from the list that applies]	[identify a test for this assertion]	[identify one key internal control]