For each of the situations, the auditor collects evidence that the economic events of the entity are fairly reflected in the financial statement assertions. Indicate by selecting from the choices provided whether the direction of testing will test for completeness or existence and occurrence. Completeness Existence and occurrence Situation 1. The auditor traced shipping documents to the sales journal 2. The auditor vouched a sample of recorded payables to purchase orders and approved invoices. 3. The auditor verified that payments of interest and principal conformed with the bank loan. 4. The auditor matched checks with related payables shorkly after year end. 5. The auditor vouched recorded receivables to the bills of lading. 6. The auditor took a sample of trucks from the motor pool and matched each truck with the subsidiary ledger. 7. The auditor took a sample from the subsidiary records of recorded trucks and matched each record with the physical truck. 8. The auditor took a sample of the client's count of inventory and matched it with the inventory records. oo o o o o o o