Except for two key$$ differences, the

transactionminus$$related

audit objectives are essentially the same for the processing of credit memos as they are for sales. Which of the following are the two key$$ differences?

Question content area bottom

Part $1$

A$.$

risk and emphasis on the completeness objective

B$.$

materiality and emphasis on the occurrence objective

C$.$

risk and emphasis on the classification objective

D$.$

materiality and emphasis on the accuracy objective