An auditor is verifying the occurrence assertion for sales. Which of the following audit procedures will most likely be responsive to the assessed risk of material misstatement? A. Tests of controls. B. Risk assessment procedures. C. Substantive procedures. D. Estimate procedures. Listed below are four material items discovered when the auditor tested the sales cut-off as of the client's fiscal year-end at December 31. Goods shipped take three days in transit to reach their destination. All goods are shipped FOB shipping poin Which item does not require an adjusting entry on the auditee's books? Date Shipped: Dec, 30; Month sale is recorded: January Date Shipped: Dec. 28; Month sale is recorded: December Date Shipped: Jan. 1; Month sale is recorded: December Date Shipped: Dec. 31; Month sale is recorded: January