For each of the following situations, identifythe assertionandfinancial statement accountthat the auditor is interested in.

a)The auditor sent the company's bank a bank confirmation to confirm the cash balance.

b)The auditor confirms with the bank that the company's loan has a stipulation that they must pledge their accounts receivable balance as collateral on their loan.

c)The auditor is made aware that there was a delay in the shipping department at year-end. As a result of the delay, sales expected to ship on December 31stdid not leave the warehouse until January 2nd. The company's year end is December 31st.

d)While examining the company's production line, the auditor noticed that a piece of manufacturing equipment had a 'out of service' sign on it.