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1. 5.12 In what way are the 'occurrence' and 'existence' assertions similar? LO1 2. 5.13 Explain the difference between the 'completeness' assertion and the 'existence'

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1. 5.12 In what way are the 'occurrence' and 'existence' assertions similar? LO1 2. 5.13 Explain the difference between the 'completeness' assertion and the 'existence' assertion. 3. Why does an auditor have to consider the persuasiveness of corroborating evidence? Explain. LO3 4. What is the difference between recalculation and re-performance? Explain using examples. L06 1. 5.12 In what way are the 'occurrence' and 'existence' assertions similar? LO1 2. 5.13 Explain the difference between the 'completeness' assertion and the 'existence' assertion. 3. 5.17 Why does an auditor have to consider the persuasiveness of corroborating evidence? Explain. LO3 4. 5.20 What is the difference between recalculation and re- performance? Explain using examples. LO6

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