Seb Lee and Boris Shonkoff are discussing the audit program for the revenue account.Seb and Boris disagree about whether they should use procedure A or B below to test the occurrence assertion for the revenueaccount:

A$.$ Select a sample of sales from the sales journal and agree the details in the journal to the sales invoices, delivery slips, and customer orders.

B$.$ Select a sample of sales invoices, delivery slips, and customer orders and agree the details to the details recorded in the sales journal.

Required$-$

Which test provides evidence about the occurrence assertion? Why? Which assertion does the other test provide evidence about?