Question 17 (4 points) Listed on the left below are two audit tests. Match these audit tests with the assertions for which they provide assurance by selecting the appropriate number from the drop down menu that corresponds to the correct answer in the right hand column. Each answer choice may be used once, more than once, or not at all. Pick the BEST answer choice for each item. 1. Occurrence or existence. 2. Rights and Obligations Select all sales invoices greater than $50,000 for three days before and after year end. Compare the dates on the invoices with the dates on the bills of lading. 3. Completeness 4. Authorization 5. Accuracy/Valuation, and Allocation 6. Cutoff Inquire of management whether any of the inventory being counted during the physical inventory is consigned inventory Open 7. Classification 8. Presentation