Question 6 (11 marks) (a) Boris Johnson suggests the following audit procedure should be included in the audit program to gather evidence on the cut-off assertion for the revenue account: Select a sample of sales from the sales journal and agree the dates on the invoices to the dates on the delivery documents signed by the customer. Required: Explain how the procedure addresses the assertion. What does it mean if (i) the dates agree, or (ii) the dates do not agree? (6 marks) (b) Boris Johnson has another suggestion for the audit program for the revenue account. This the suggests: Select a sample of sales from the sales journal and agree the details in the journal to the sales invoices, delivery dockets and customer orders. Required: Explain which assertion for the revenue account would be addressed by this test