For each of the procedures, choose the correct PCAOB assertion. \begin{tabular}{|l|l|} \hline Trace a sample of sales invoices to perpetual inventory record entry of issue. & \\ \hline Select a sample of inventory item from perpetual records and vouch additions to receiving reports. & Completeness. \\ \hline Select a sample of shipping documents and review the accounting summary of the quantities and prices. & Existence. \\ \hline Trace posting of sample of sales invoices to amounts in general ledger. & Presentation and disclosure. \\ \hline Review the appropriateness of standard costs to price inventory issues and cost of goods sold. & Rights. \\ \hline \end{tabular}