Match the audit procedure described blow to the audit objective. Each objective is used once or not at all. Audit Objectives Occurrence (O) Completeness (C) Accuracy (A) Timing (T) Cutoff (CO) Rights & Obligations (RO) Detail Tie-In (D) Audit Procedure: Objective 1. Re-compute the cash discount taken by a client. 2. Compare dates on cancelled checks with the bank cancellation date. 3. Trace from a sample of cancelled checks to the cash disbursement journal. 4. Examine supporting documentation for a sample of transactions for authorized payee and amount and to determine services or goods were received 5. Examine details of sales for five days before and five days after year-end to determine whether sales have been recorded in the proper period. 6. Inquiries as to whether any accounts receivable have been factored or sold during the period