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evidence that supports or in meeting the third standard of field work, the auditor performs substantive tests to provide corroborating refutes mnes management's assertions. For

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evidence that supports or in meeting the third standard of field work, the auditor performs substantive tests to provide corroborating refutes mnes management's assertions. For each of the following procedures, name the type of audit evidence (name only gne) and one hanagement assertion that applies (t you put more than one management assertion, t will be marked wrong) 1. Calculate accounts and analyze the aged status of the accounts receivable and the allowance for uncollectible Type of audit evidence: Management assertion: Trace sales transactions from the shipping document to the sales journall Type of audit evidence 2 2. Trace test counts of inventory taken during the observation of inventory to the client's compilation of inventory. Type of audit evidence: assertion: 4. Vouch sales journal entries to sales invoices. Type of audit evidence: 5. Note the last shipping and receiving document numbers used before physical inventory is taken Type of audit evidence: Management assertion 6. Count petty cash. Type of audit evidence: Management assertion: evidence that supports or in meeting the third standard of field work, the auditor performs substantive tests to provide corroborating refutes mnes management's assertions. For each of the following procedures, name the type of audit evidence (name only gne) and one hanagement assertion that applies (t you put more than one management assertion, t will be marked wrong) 1. Calculate accounts and analyze the aged status of the accounts receivable and the allowance for uncollectible Type of audit evidence: Management assertion: Trace sales transactions from the shipping document to the sales journall Type of audit evidence 2 2. Trace test counts of inventory taken during the observation of inventory to the client's compilation of inventory. Type of audit evidence: assertion: 4. Vouch sales journal entries to sales invoices. Type of audit evidence: 5. Note the last shipping and receiving document numbers used before physical inventory is taken Type of audit evidence: Management assertion 6. Count petty cash. Type of audit evidence: Management assertion

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