Provide the applicable assertion that applies to the statement with the applicable assertion. An assertion can used more than once or not at all. Each statement only has 1 assertion that applies

Assertion List

Accuracy

Classification

Completeness

Cut-off

Existence

Occurrence

Rights and obligations

Valuation

During the inventory count, the auditor found a box of televisions in the warehouse that did not appear on the inventory listing.
Sales increased substantially during the year compared to the prior year.
The bank uses the companys accounts receivable as collateral for their operating loan.
The companys cash balance has increased substantially compared to prior year.
The company made a large amount of sales right before year-end.
The company has not recorded any balance for allowance for doubtful accounts
The companys gross profit increased by 25% during the year, but administrative expenses also increased by 25% during the year. Gross profit is a key metric for managements bonus.
The companys payroll has increased by 25% compared to the prior year.
The auditor is concerned that there might be damaged equipment.