Required:

When evaluating internal control operating effectiveness during the internal control over financlal statement audit, the audit team must determine whether the controls that have been put in place for each relevant assertion are operating effectively. To do so$,$ the auditor must perform tests of the control activitles that have been designed to mitigate the risk of materlal misstatement for each relevant assertion. For each test of control identified below, please select the appropriate financial statement assertion that would be tested by the procedure $(1.$e$.$ Existence or Occurrence, Completeness, Valuation. Rights and Obligations, Presentation and Disclosure$).$

$\backslash$table$[[$Audit Proceduse,Relevant Assertions$],[\backslash$table$[[$B$.$ Wuch the cost of labor to the actual time sheats for$],[$employpes authorized by management$]],],[\backslash$table$[[$b$.$ Trace a sample of employses in the pescrnal file to the$],[$payroll register$]],],[\backslash$table$[[$C$.$ Scan shpping documents for numerical sequence and trace$],[$shipmens into the daly sales reccrded in the generalledger.$]],],[\backslash$table$[[$d$.$ Trace shipping date on selected shipping documents to actue$],[$salef involo date and check FOB shipping terms.$]],],[\backslash$table$[[$e$.$ Wouch sales made in sales purnall to nuoicss, shipping$],[$documerne and customer purchase onders$]],],[\backslash$table$[[$f Inscect dooumentation for evidential mater that management$],[$evaluesed the co ectatity of receivables on a regular besis$]],],[,],[,],[,],[,]]$