Audit Assertion

A. are sales invoice blanks prenumbered

B. are all credit sales approved by the credit department prior to shipment

C. are invoice quantities compared to shipped quantities

D. are summary journal entries approved before posting

E. are sales prices and terms based on approved standards

F. is access to sales invoice blank restricted

G. does the accounting manual contain instructions to date sales invoices on the shipment date

H. are returned sales credits supported by documentation

I. are prenumbered bills of lading prepared in the shipping department

J. are periodic sales data reported directly to general ledger accounting independent of accounts receivable accounting