The following (1 through 16) are the balance-related and transaction-related audit objectives.

Balance-Related Audit Objectives	Transaction-Related Audit Objectives
Existence Completeness Accuracy Cutoff Detail tie-in Realizable value Classification Rights and obligations Presentation	Occurrence Completeness Accuracy Classification Timing Posting and summarization Presentation

Required

Identify the specific audit objective (1 through 16) that each of the following specific audit procedures (a. through l.) satisfies in the audit of sales, accounts receivable, and cash receipts for fiscal year ended December 31, 2019.

1. Examine a sample of electronic sales invoices to determine whether each order has been shipped, as evidenced by a shipping document number.
2. Add all customer balances in the accounts receivable trial balance and agree the amount to the general ledger.
3. For a sample of sales transactions selected from the sales journal, verify that the amount of the transaction has been recorded in the correct customer account in the accounts receivable subledger.
4. Inquire of the client whether any accounts receivable balances have been pledged as collateral on long-term debt and determine whether all required information is included in the footnote description for long-term debt.
5. For a sample of shipping documents selected from shipping records, trace each shipping document to a transaction recorded in the sales journal.