Select from the list of Assertions provided the Substantive Audit Procedure that most effectively tests each assertion about noncurrent debt. You may only select one audit procedure for each item. (24 pts or 3 pts each) 1. Occurrence 2. Cutoff 3. Accuracy 4. Classification and Understandability 5. Valuation and allocation 6. Completeness 7. Existence 8. Rights and obligations Select from the list of Assertions provided the Substantive Audit Procedure that most effectively tests each assertion about noncurrent debt. You may only select one audit procedure for each item. (24 pts or 3 pts each) Select from the list of Assertions provided the Substantive Audit Procedure that most effectively tests each assertion about noncurrent debt. You may only select one audit procedure for each item. (24 pts or 3 pts each) 1. Occurrence 2. Cutoff 3. Accuracy 4. Classification and Understandability 5. Valuation and allocation 6. Completeness 7. Existence 8. Rights and obligations Select from the list of Assertions provided the Substantive Audit Procedure that most effectively tests each assertion about noncurrent debt. You may only select one audit procedure for each item. (24 pts or 3 pts each)