A B D REQUIRED: IDENTIFY ONE ACCOUNT AND ONE ASSERTION FOR EACH CONDITION (IDENTIFY EITHER THE DEBIT OR CREDIT SIDE) CONDITION AFFECTED ACCOUNT OR TRANSACTION CLASS AFFECTED ASSERTION CASH -COMPLETENESS OR EXAMPLE The accounting department's chief bookkeeper handles and processes cashreceipts. By deferring the recording of cash received from customers, the ibookkeeper can conceal a cash shortage. This is done by applying cash received from one customer to the account of another customer who has already made a payment. As long as there is a steady payment stream by customers, cash can be "pulled out" of the stream and covered by subsequent payments. CASH OR ACCOUNTS RECEIVABLE A/R - EXISTENCE A Evader, an online retailer, fails to pay states for sales taxes it has collected from customers B Inventory is materially misstated due pricing errors