For the following procedure, identify the key assertion being tested.

Select a sample of delivery dockets and agree the details to the details recorded in the sales journal.

Question

For the following procedure, identify the key assertion being tested.

Select a sample of delivery dockets and agree the details to the details recorded in the sales journal.

BlackTom AI · Accepted Answer

In auditing terms, this step involves verifying that the transactions that are recorded actually happened by matching source documents to the recorded entries.
Option 1: Classification. This concerns how transactions are categorized or classified in accounts (e.g., revenue vs. sales returns). The described procedure does not focus on how items are classified, so this is not the correct assertion.
Option 2: Occurrence. This is about whether recorded transactions truly occurred. By sampling delivery dockets and agreeing their details to the sales journal, the auditor tests that the recorded sales entries reflect real events, which directly addresses occurrence.
Option 3: Cut-off. Cut-off testing checks whether transactions are recorded in the correct accounting period. The described activity does not specifically examine if entries belong to the proper period, so cut-off is not the primary assertion here.
Option 4: Completeness. Completeness asks whether all transactions that occurred are included in the records. The procedure compares documents to the journal, which supports existence of recorded items but does not by itself ensure that no missing transactions are left out; hence it’s not the best fit for completeness in this context.

For the following procedure, identify the key assertion being tested. Select a sample of delivery dockets and agree the details to the details recorded in the sales journal.单项选择题

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