ABC Company had a major sale to XYZ Company. This sale accounted for 20% of the revenue of ABC Company. The auditors performed the audit procedures listed 1-3. For each audit procedure select the ASB transaction assertion that is most likely being tested A. Occurrence B. Completeness C. Cutoff D. Accuracy E. Classification 1. The auditor reviewed the shipping documents to check the date that product was shipped to XYZ Company 2 The auditor reviewed the shipping documents to ensure that all product included in the sales revenue to XYZ had been shipped, 3. The auditor reviewed the invoice sent to XYZ Company to ensure that XYZ had been properly billed