the cutoff assertion for revenue to ensure that revenue has been recorded in the correct period, and the valuation assertion to ensure that the client has rights to the receivable generated the occurrence assertion for revenue to ensure that stated revenue transactions actually occurred, and the existence assertion for accounts receivable to ensure stated receivables actually exist the existence assertion for revenue to ensure that stated revenue transactions actually exist, and the occurrence assertion for accounts receivable to ensure stated receivables actually occurred the rights and obligations assertion to ensure that the client has rights to any receivables, and the accuracy assertion to ensure the revenue is recorded in the proper account