How to analyze or summarize for the 2 and 3 statements?

The following assertions should be tested with respect to purchase transactions: a. Completeness b. Occurrence c. Accuracy d. Cutoff e. Classification The auditor would compare the following information for the above assertions The EIPP number acts as both a receiving number and a voucher number. For each receiving (EIPP NO and REC DATE), the auditor should determine that a liability is recorded (EIPP NO and VOUCHER DATE). Each recorded liability is supported by a receiving report. For each recorded liability (EIPP NO and VOUCHER DATE), the auditor should be able to match a unique receiving (EIPP NO and REC DATE). For each recorded liability the auditor should be able to perform a three way match on quantity, price, and total liability (e.g., for each EIPP NO recorded as a liability, the following fields should match: "PO PROD QUANT" with "SHIP PROD QUANT" and "REC PROD QUANT" and "VCH PROD QUANT." The auditor should be able to match price and total liability in a similar fashion; "PO PROD PRICE" with ASN "PROD PRICE" and NCH PROD PRICE." Also "TOTAL ORD PRICE" with "ASN TOTAL" and NCH TOTAL." The accounting period in which the receiving occurs should be the same accounting period as the recording of the liability. For each unique EIPP number compare "REC DATE" with "VOUCHER DATE." Account coding at recording should match account coding on purchase order. For each unique EIPP number compare "PO ACCT" with "VCH ACCT." The electronic evidence that would represent a misstatement would be as follows: recording a receipt without recording a voucher in the same time recording a voucher without the sup port of an underlying receiving the voucher is recorded at an incorrect amount due to inaccu rate price, inaccurate quantity, or inaccurate total for the The voucher is recorded in an accounting period different from the period of receipt of goods. 9.09 voucher recorded the purchase in the wrong account.