what asb aidit assertion realtes to each

Partial Statement - For Educational purposes only 3 Caterpillar inc. Consolidated Results of Operations for the Years Ended December 31 5 Dollars in millions except per share data) 2016 What is the audit assertion related to each financial statement item to the left? Sales and revenues 1 Sales of Machinery, Energy & Transportation Revenues of Financial Products 2 $ 35,773 $ 2,764 Operating Costs: 1 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 2 3 4 Cost of goods sold Selling, general and administrative expenses research and development expenses Interest expense of Financial Products Goodwill impairment charge Other operating income) expenses $ 28,309 $ 4,686 $ 1,951 S 596 $ 595 $ 1,902 accuracy accuracy 5 6