Using the results of your control testing, assess the control risk for the assertions in table 7.7 and write your conclusions in the working paper. Use the information you provided in the worksheet completed for part (a) to focus your control testing on the significant assertions. Aran, Blessing, Camilla & Mary Grace (16 marks) TABLE 7.7 Cloud 9 control testing conclusions Account Assertion Sales-occurrence Sales-completeness Sales-measurement Trade receivables-existence Trade receivables-completeness Trade receivables-accuracy, valuation, and allocation Cash-existence Cash-completeness Control Risk Explanation