For each control, identify the ansertion for which the control is designed to prevent, or defect. and correct misstatemencs.

a$.$ Occurrence of sales$-$

Cutoff of sales

b$.$ Rights and obligations for excounts receivable,

Completeness of can balances.

c$.$ Classification of cash receipts.

h$.$ Existence of accounts receivalite.

d$.$ Completeness of sales.

Completeness of cash receipts.

e$.$ Accuracy of sales.

i$.$ Occurrence of cash receipts.

Consider the following list of internal conbrols ansociated with the revenue process.