Oppy Alicante was explaining to the new staff member, Ralph Marinaro that he would be responsible for checking certain controls over transactions. Ralph was trying to create an impression that he was knowledgeable. He was told by Poppy that he would perform procedures in two areas. 1. “You are going to ensure that the Accounts Receivable master file is reconciled to the General Ledger.” His comment: “Great. That’s the accuracy assertion!” 2. “You will also ensure that shipping documents are prenumbered and accounted for daily. His comment: “Oh yes, those are the occurrence and cutoff assertions!

a. Only comment 1 is true 

b. Only comment 2 is true 

c. Both comments 1 and 2 are true 

d. Neither comments 1 or 2 are true