1. Transactions processed through a typical purchasing process involve the recognition of an expense and its corresponding liability and then the eventual payment of that liability. There are multiple documents and records that are part of this process.

1. Name the documents involved in the purchasing process.
2. For each of the assertions listed below, describe how an auditor could use one of the documents in the purchasing process to test the assertion.

1. Occurrence
2. Completeness
3. Authorization
4. Accuracy
5. Cutoff
6. Classification