In the table below, six situations involving direction of testing are represented. Consider the assertion being tested, the starting point, the information used to verify the information you start with, and whether the direction of testing is one of tracing or vouching.

NOTE: When answering this question, please write the letter that denotes the cell you are addressing and your answer next to it. For example, if you believe that the assertion in the first situation is accuracy, write: 1 accuracy.

Assertion	Starting point	Verification	Tracing or Vouching
1	Purchases Journal	2	Vouching
Completeness	Shipping Note	3	4
5	Payroll Journal	Timesheet	6
7	Asset Register	8	Vouching
Occurrence	9	10	Vouching
11	Inventory item	Inventory Record	12