Public company auditors test controls in order to ________ 

a. determine their audit opinion without regard to substantive testing 

b. determine if they should be eliminated 

c. support an opinion on internal controls 

d. decide if responsibility for internal control should be reassigned from management to the internal auditors

As a control for cash receipts, which assertion is addressed when the computer starts with the population of daily cash receipts recorded in the daily remittance report (or cash receipts journal) and develops a one for one match with the underlying bank remittance report

Group of answer choices

Completeness

Accuracy

Classification

Occurrence