Below are the transaction related, balance-related and presentation and discure related audit objectives Presentation and Disclosure Balance-Related Audit Transaction-Related Audit Objectives Objectives Audit Objectives Occurrence and Rights 15 Completeness 116 Accuracy and 12 Valuation, Classification is and Understandability Existence Completeness B Accuracy Classification ho Cutoffi Detail tie-in biz Realizable values Rights & Obligation 14 Occurrence Completeness Accuracy Classification Timing Posting & Summarization dontity the specific audit obojectives (1 through 18) for each of the specific audit procedures below For a sample of shipping documents selected from the sales journal, Verity that the amount of transaction has been recorded in the A correct customer accounts receivable sub-ledger Add all customer balances in the accounts receivable trial balance and agree the amount to the general ledgers There are no liens or other restrictions on account receivable. All required disclosures related to sales and receivables have been made. Ensure that all uncollectible accounts have been provided for Make sure all account receivables that are pledged as collateral on long term debt have been properly included in the footnote F description of long term debt Count inventory items and ensure that it is included in the inventory listing G Select 5 samples of shipping documents from shipping records and traced each shipping documents to a transaction recorded in the H sales journal