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1- In tests of controls auditing, auditors need to define deviations in advance. Bellow given seven examples of control compliance deviations related to a client's

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1- In tests of controls auditing, auditors need to define "deviations" in advance. Bellow given seven examples of control compliance deviations related to a client's processing of credit sales transactions. Identify the related assertion that was violated. (Cutoff, Completeness, Occurrence Accuracy, Classification) 1 Fictitious sales are recorded. 2. Shipments to customers are not recorded. 3. Customer credit is not approved. 4. Sales are recorded in the wrong revenue account. 5. Some sales are not posted to the customer accounts

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