You are auditing Big Fresh Pty Ltd, and your manager has asked you to perform the following for the revenue account. "Trace the records of products ordered and shipped to the sales records. Agree dates, customers, products, quantities, prices and amounts".

Required:

Explain which assertion for the revenue account would be addressed by this test and why? (2 marks)

What kind of test of details is this? (1 mark)

Identify any other assertion is provided by the above test apart from in part A. (1 mark)