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3) The occurrence assertion refers to managements implicit or explicit assertion that A) A balance sheet account includes all of the transactions that have occurred. B) All of the transactions included in a balance sheet statement account have occurred. C) An income statement account includes all of the transactions that have occurred. D) All of the transactions included in an income statement account have occurred. 4) If the relevant assertion is occurrence of revenues, the auditor should A) select transactions from the the underlying source documents, such as a shipping document and an invoice to the customer, and trace to the sales journal or ledger B) select transactions from the sales journal or ledger and vouch to the underlying source documents, such as a shipping document and an invoice to the customer. C) select transactions from the sales journal or ledger and trace to the underlying source documents, such as a shipping document and an invoice to the customer D) select transactions from the the underlying source documents, such as a shipping document and an invoice to the customer, and vouch to the sales journal or ledge 6) An important component of any external audit is the gathering of sumcicturing which appropriate audit evidence by the audit team assigned to the engagement. phase of the audit does the audit team typically collect audit evidence? A) Auditors generally will gather appropriate and sufficient audit evidence at all when performing substantive procedures. B) The audit team will typically collect the majority of the evidence for the audit during the test of the client's system of internal control. C) Auditors are required to follow strict rules promulgated by the Public Company Accounting Oversight Board which govern when certain types of audit evidence are to be collected, and the quantity thereof. D) During the preliminary, risk assessment phase of the audit, so the auditor can use this documentation and evidence gathered during the audit. 3) The occurrence assertion refers to managements implicit or explicit assertion that A) A balance sheet account includes all of the transactions that have occurred. B) All of the transactions included in a balance sheet statement account have occurred. C) An income statement account includes all of the transactions that have occurred. D) All of the transactions included in an income statement account have occurred. 4) If the relevant assertion is occurrence of revenues, the auditor should A) select transactions from the the underlying source documents, such as a shipping document and an invoice to the customer, and trace to the sales journal or ledger B) select transactions from the sales journal or ledger and vouch to the underlying source documents, such as a shipping document and an invoice to the customer. C) select transactions from the sales journal or ledger and trace to the underlying source documents, such as a shipping document and an invoice to the customer D) select transactions from the the underlying source documents, such as a shipping document and an invoice to the customer, and vouch to the sales journal or ledge 6) An important component of any external audit is the gathering of sumcicturing which appropriate audit evidence by the audit team assigned to the engagement. phase of the audit does the audit team typically collect audit evidence? A) Auditors generally will gather appropriate and sufficient audit evidence at all when performing substantive procedures. B) The audit team will typically collect the majority of the evidence for the audit during the test of the client's system of internal control. C) Auditors are required to follow strict rules promulgated by the Public Company Accounting Oversight Board which govern when certain types of audit evidence are to be collected, and the quantity thereof. D) During the preliminary, risk assessment phase of the audit, so the auditor can use this documentation and evidence gathered during the audit