1. Below are the nine ASB management assertions. A. Occurrence B. Completeness C. Rights and obligations D. Allocation or valuation E. Classification F. Existence G. Cutoff H. Accuracy I. Understandability For each of the following control procedures, identify the management assertion that applies by placing the correct letter in the blank. 1. Match shipping documents with sales invoices before a sale is recorded. 2. Balance total of individual customers' receivables with the control account. 3. Sales manager approves taking discounts. 4. Computer check for billing the quantity shipped, list price, and total. 5. Account for numerical sequence of prenumbered shipping documents