Suppose you are an auditor who is using audit sampling to perform substantive tests of client revenue for the year-ended 20X1. You have obtained the 20X1 sales journal and the population of all approved shipping documents used by the client during 20X1. Clearly explain how you could perform a test for each of the following management assertions about revenue transactions: A.) Completeness and B.) Occurrence. Be specific as to how you would perform the two tests.