31 All of the following are criteria determined by The C S a. The seller's price is stit being negotiated b. Delivery has occurred, or services are render G.Collectability is reasonably assured d. Persuasive evidence of an arrangement ests QUESTION 32 Tracing a sample of shipping documents back to the sales journal could provided a. Rights and Obligations b. Existence C. Presentation and Disclosure d. Completeness QUESTION 33 Which of the following conditions would allow auditor to NOT USE external confirmationsm a. The auditor's assessment of the risk of material misstatement is high The use of confirmations would be effective C. The accounts receivable are material d. The auditor's assessment of fraud risk is high Click Save and Submit to save and submit. Click Save All Answers to save all answers