Selection A. Segregation of duties P. Analytical procedures Choices: B. Design/use of documents Q. C. Safeguards of assets & rec. Tests of details of balances Occurrence D. Independent checks on perf. R. E. Proper authorization Z. MXXN X. F. Occurrence G. Classification H. Completeness I. Accuracy Realizable value J. Cutoff U. Calibration K. Valuation and allocation Accuracy L. Rights and obligations M. Existence - Completeness V. Zo N. Tests of controls Classification O. Substantive tests of - T. RHB II> Posting and Summarization Y. Completeness Accuracy Classification Cutoff Existence Completeness Detail tie-in Cutoff Rights and obligations W. Physical examination Inquiries of the client Confirmation Documentation Analytical procedures AA. Recalculation BB. Respecification CC. Reperformance II. DD. Observation EE. Payroll and personnel FF. Sales and collection GG. Acquisition and payment HH. Inventory and warehousing Capital acquisition and repayment transactions JJ. Financing and investing