Match the test of controls described below to the appropriate assertion it is used to test:

1) Observe the endorsement of checks

2) Test a sample of sales invoices for the presence of authorized customer order and shipping document

3) Test a sample of cash receipts transactions for proper cash discounts

4) Review of cash receipts journal for unusual items

5) Recompute financial information on a sample of sales invoices

6) Compare the dates on the sales invoices with the dates of the relevant shipping documents

A. Authorization

B. Completeness

C. Accuracy

D. Occurrence

E. Classification

F. Cutoff