Link vouching and tracing to the management assertion being tested and the direction of testing.

Link evidence sufficiency and appropriateness to the best description of each.

- A. B. C. D.	Vouching
- A. B. C. D.	Tracing
- A. B. C. D.	Evidence sufficiency
- A. B. C. D.	Evidence reliability

A.	Completeness assertion; begin with the source documentation and test forward toward the financial statements
B.	Occurrence assertion; testing from the financial statements back to the original source documents
C.	Persuasiveness and quantity of evidence
D.	Relevance of the evidence to the assertion being tested; reliability of the evidence including source of the evidence.