1.For each of the following independent procedures, indicate the management assertions being tested.Two answers are required for each below.

a.Examining large sales invoices for one week prior and one week after year end to determine if sales are recorded in the proper period.

____________________ and ______________________

b.Performing test counts of the inventory at year end.

____________________ and ______________________

c.Sending AR confirmation letters to customers

____________________ and ______________________

2.CPA's must also demonstrate they can be objective by remaining independent of any potentially conflicting interests, and must maintain independence

In __________________and also independence in __________________________to outsiders Fill in the blanks.

3.If an auditor is not independent, can he/she conduct the audit in accordance with GAAS?