Required a

Required b

Opposite each numbered control procedure, select the appropriate assertion$($s$)$ clients wish to achieve to prevent, detect, or correct the error.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}$

$\backslash$hline $1.$ Sales order approved for credit & Accuracy & $(\backslash \backslash$

$\backslash$hline $2.$ Prenumbered shipping doc prepared, sequence checked & Cutoff & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $3.$ Shipping document quantity compared to sales invoice & Cutoff & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $4.$ Prenumbered sales invoices, sequence checked & Completeness & $\backslash (\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline $5.$ Sales invoice checked to sales order & Completeness & $(\backslash \backslash$

$\backslash$hline $6.$ Invoiced prices compared to approved price list & Accuracy & $(\backslash \backslash$

$\backslash$hline $7.$ General ledger code checked for sales product lines & Classification & $(\backslash \backslash$

$\backslash$hline $8.$ Sales dollar batch totals compared to sales journal & Completeness & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $9.$ Periodic sales total compared to same period accounts receivable postings & Completeness & $\backslash (\backslash$cdot $\backslash )\backslash \backslash$

$\backslash$hline $10.$ Accountants have instructions to date sales on the date of shipment & Cutoff & v $\backslash \backslash$

$\backslash$hline $11.$ Sales entry date compared to shipping doc date & Cutoff & $(\backslash \backslash$

$\backslash$hline $12.$ Accounts receivable subsidiary totaled and reconciled to accounts receivable control account & Accuracy, Completeness and Occurance & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $13.$ Intercompany accounts reconciled with subsidiary company records & Accuracy, Completeness and Occurance & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $14.$ Credit files updated for customer payment history & Accuracy & $(\backslash \backslash$

$\backslash$hline $15.$ Overdue customer accounts investigated for collection & Accuracy & $\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$