From the list of audit objectives for cash select the appropriate audit assertion relating to classes of transactions.

Audit Objective		Assertion
Payments and receipts are recorded in the correct accounts.		Select the appropriate audit assertion. CompletenessAccuracyExistenceClassificationOccurenceCut-Off
Recorded receipt and payment transactions represent cash inflows and outflows during the period.		Select the appropriate audit assertion. ExistenceCompletenessOccurenceCut-OffClassificationAccuracy
All cash inflows and outflows made during the period have been recorded.		Select the appropriate audit assertion. Cut-OffExistenceClassificationOccurenceCompletenessAccuracy
Payments and receipts are accurately recorded.		Select the appropriate audit assertion. ExistenceCompletenessOccurenceClassificationAccuracyCut-Off
Year-end transfers of cash between banks and bank accounts are recorded in the proper period.		Select the appropriate audit assertion.