Match the assertions below with their appropriate test. You may use an assertion once, more than once, or not at all. More than one assertion may apply to a single test. (10 points) TESTS 1.Existence or occurrence 2.Completeness 3.Valuation or allocation 4. Rights and obligations 5. Cut off 6. Presentation and disclosure (a) Examine a selection of employee files for the inclusion of all required documents, authorizations and approvals. (b) Examine a selection of employee files for those employees who have terminated employment. Trace to the employee's record in the payroll register. (e) Test the effectiveness of application controls by attempting to enter payroll information for a fictitious employee. (d) Review bank reconciliations for any missing check numbers. (e) Compare payroll master file totals to general ledger accounts. (f) Examine the general ledger for payout made before and after year-end. (g) Examine accrual entries against executive contracts for proper accrual of bonuses and other monetary awards. (h) Examine evidence that control totals for the payroll register and payroll master file are reconciled. (i) Examine executive contracts for the amount to be accrued as bonuses. (1) Determine if unaccrued benefit costs exist by reading union contracts and examining subsequent year payments.