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Indicate the primary audit objective satisfied by this procedure: Examine fixed assets included on a list of fixed asset additions. Posting and summarization Completeness - transactions O Timing Occurrence O Existence O Completeness - balances O Cutoff O Detail tie-in S Realizable value Indicate the primary audit objective satisfied by this audit procedure: Add the client's fixed asset ledger and agree totals by asset category to the general ledger. O Detail tie-in O Completeness - transactions O Accuracy - transactions O Timing O Posting and summarization O Existence O Completeness - balances O Cutoff O Occurrence O Realizable value Indicate the primary audit objective satisfied by this audit procedure: Examine a sample of sales invoices after year end to determine if they are recorded in the proper period. Occurrence O Completeness - transactions O Timing O Realizable value O Existence O Completeness - balances O Cutoff O Detail tie-in O Posting and summarization O Rights and obligations O Accuracy - transactions