Match the below statement regarding audit analytical procedures with the best assertion for which it provides assurance. Choose the number with which each question corresponds with below.

1. Existence 2. Completeness 3. Accuracy 4. Valuation and Allocation 5. Presentation and Disclosure 6. Rights and Obligations 7. Cutoff

A. Join a sales invoice table (keeping only matching records) with a cash receipts table (keeping only matching records) and verify the amount due with the amount paid.

B. Filter on the sales date in a sales invoice table and filter on the payment date in a cash receipts table.

C. Join a sales invoice table (keeping all records) with a cash receipts table (keeping only matching records) and verify the total of the non matches.

D. Search for duplicate invoice numbers and amounts due.

E. Join a shipping log table (keeping all records) with a sales invoice table (keeping only matching records) and verify the non matches.