Seb Lee and Boris Shonkoff are discussing the audit program for the revenue account. They disagree about whether they should use procedure #1 or #2 below to test the occurrence assertion for the revenue account.

1)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.

2)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?