When a sample of sales transactions recorded in the sales journal is traced back to the customer orders and shipping documents, the auditor is testing the ________ assertion.
A)cutoff
B)authorization and accuracy
C)completeness
D)occurrence

Question

Quizplus · Accepted Answer

When tracing sales transactions back to customer orders and shipping documents, the auditor is testing the occurrence assertion, which ensures that recorded transactions actually took place and that the sales were made to real customers.

When a Sample of Sales Transactions Recorded in the Sales