Two Part question:

Part 1)

In considering the audit of revenue, which of the misstatements below does not relate to the assertion of 'completeness'?

a. Revenue for this year is mistakenly recorded next year.

b. Revenue from next year is mistakenly recorded this year

c. Revenue is not recognized for services that have been performed.

d. Revenue is not recorded for goods that were shipped

Part 2) Vouching or verifying recorded sales transactions to the shipping documents provides evidence about the:

a. Collectibility of sales transactions.

b. Billing of all sales transactions.

c. Occurrence of sales transactions

d. Completeness of sales transactions.