For each of the following label the assertion (cut off, Accuracy, Completeness, Existence Valuation, Occurrence, Rights & Obligations )to each question

1.Discuss with management any payroll liabilities that appeared in the prior years financial statements that have not been accrued for in the current year.

2.Discuss with management its estimate for allowance for doubtful accounts.

3.Obtain and review shipping documents for a sample of sales transactions.

4. Send letters to companys lawyers to confirm the number of outstanding legal claims and estimated dollar amounts to resolve each claim.

5.Review title documents related to a companys recently purchased parcel of land.

6.Review and recalculate the companys amortization schedule.

7.Recount a sample of inventory items on the warehouse floor and trace count results to accounting records.

8.Recalculate managements provision for damaged inventory.