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(Answered) Understanding the management assertions related to a specic


Understanding the management assertions related to a specic
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,?Understanding the management assertions related to a specic control is an important , factor in preparing the tests of controls. Using the assertions provided below, select the , management assertion(s) that relates to the purpose of the controls in the table. (A , management assertion may be selected once, more than once, or not at all.), Management Assertions, (a) Existence or occurrence, (b) Completeness, (c) Rights and obligations, (d) Valuation or allocation, (e) Presentation and disclosure, (f) Authorization, (g) Cutoff, Purpose of Control, To ensure that credit is approved before a , sale is executed and service is provided or , goods are shipped, To ensure that transactions shown as sales are , properly classied, To ensure that when cash receipts are recorded , they show cash that was actually received by the , company and deposited, To ensure that cash receipts transactions are , properly posted to the accounts receivable , subsidiary ledger and general ledger, To ensure that all cash received by the company , is deposited and recorded in the cash receipts , journal and that amounts and details, including , the date, are shown correctly, To ensure that sales transactions are recorded based on the correct dates.,Management Assertion,

 


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