1. The following are the auditor's objectives in the audit of revenues, except
2. To determine whether all cash owned by the entity at the balance sheet date is included on the balance sheet.
3. To determine whether earned revenue has been recorded and recorded revenue has been earned.
4. To determine whether revenues are reported in the income statement at the appropriate amounts.
5. To determine whether revenues are properly classified, described, and disclosed in the financial statements, including notes, in conformity with an applicable financial reporting framework.