What assertion is the auditor testing with the following procedure: The auditor reviewed the accounts receivable with the credit manager to determine the collectability of the accounts. accuracy occurrence valuation existence completeness What assertion is the auditor testing with the following procedure: The auditor compared copies of sales invoices with the sales journal for customer names and amounts. completeness valuation accuracy existence occurrence What assertion is the auditor testing with the following procedure: The auditor added the sales journal entries to determine if they were correctly totaled. accuracy existence occurrence completeness valuation What assertion is the auditor testing with the following procedure: Obtain a letter from an insurance company to the CPA firm stating the amount of fire insurance that the client has as coverage on the buildings and equipment. valuation existence completeness accuracy occurrence