4. Auditors often follow a "cycle" approach to the gathering of evidence. Of the following accounts, which typically would NOT be part of the sales cycle? a. Accounts Receivable b. Allowance for doubtful accounts c. Cost of goods sold d. Sales returns and allowances e. All would be part of the Sales Cycle.

5. The assertion Rights and Obligations involves a. Existence. b. Overstatement. c. Professional Skepticism. d. Understatement.

6. All purchases that took place, were recorded. involves which management assertion? a. Occurrence b. Classification c. Completeness d. Accuracy

Help please