13 To obtain assurance that the accounting records accurately reflect only transactions that actually occurred, supporting management's occurrence assertion the auditor would most likely examine a sample of general ledger postings and 2 Multiple Choice 01:40:10 O Trace them back to the supporting source documentation o Vouch for the proper authorization and training of the personnel who prepared them O Verify their proper reconciliation to the applicable subitedpers O Use professional judgment to come to a reasoned conclusions to the reasonableness and accuracy