1. Occurrence of revenues was tested by tracing revenues recorded in the subledger and tracing them to the general ledger.

2. To test accuracy and completeness of the loss from the uninsured flood in the store, inquiry was made of Jean-Pierre. Per

Jean-Pierre, the amount recorded on the income statement represents the cost of the flooring and shelves that were damaged.

Jean-Pierre also stated that the net book value (cost less accumulated amortization) of the floors and shelves is difficult to

measure because they were originally recorded as part of the building, but $40,000 is his best estimate. This is a reasonable

explanation, so no further work was done

evaluation two audit procedures above, why they are not sufficient to test the assertion, or does it test the assertion incorrectly? write 2 more audit procedures for each procedure, pls stating the related "assertion" it tests.