During an audit, the auditor is testing management assertion by examining the entity's occurrence of sales for June, 2018. This audit procedure most likely is intended to verify management's assertion of A existence B. completeness. C. valuation or allocation. D. Occurrence The words "Must" or "Is Required" indicates an unconditional requirement that must be followed in all cases for auditing for both Non-Issuers and Issuers. True False