5. (TCO F) indicate whether the six related audit transaction pertain solely to Sarbanes Oxley or non-publicly traded companies.

1. Recorded transactions exist (occurrence).

2. Existing transactions are recorded (completeness).

3. Recorded transactions are stated at the correct amounts (accuracy).

4. Recorded transactions are properly included in the master files and correctly summarized (posting and summarization).

5. Transactions are properly classified (classification).

6. Transactions are recorded on the correct dates (timing).