You are reviewing the audit program prepared by your staff. But they neglected to match up some of the audit steps with specific assertions. You match the step with it's primary assertion.

	Trace a sample of bills of lading for shipments made to customers to the sales journal
	Agree the sales price per unit from a sample of sales invoices to the Price Catalog
	Perform a review of the accounts Receivable detailed trial balance and identify any receivables from affiliates, officers or directors.
	Obtain the most current agreement with the franchisor and verify the remaining term (duration) of the agreement with the company.
	Trace a sample of sales invoices from the sales journal to original documents such as bills of lading and customer purchase orders.
	On the date of the physical inventory date, obtain the last receiving report number used. Tie the last receiving report number to the purchase journal, verifying that it was the last shipment received and recorded
-	Perform a detail LCM test for all inventory items over $100,000
	Select a sample of 3 outside warehouses where inventory is stored at year end and perform a physical count of the inventory.
	Select a sample of sales invoices and agree the date they were recorded in the sales journal with supporting documentation such as shipping documents
	Obtain a list of balances in the Cashiers' drawers and the end of the day. Select a sample of cashiers' drawers and recount the cash on hand.
	Obtain the client's listing of property pledged as collateral under loan agreements. Tie the total amount pledged to the footnote disclosure.
	Perform a test of unrecorded liabilities, examining all disbursements after year end that exceed $1,000.

A.	Presentation
B.	Accuracy, Valuation and Allocation
C.	Cutoff
D.	Reperformance
E.	Rights and Obligations
F.	Authorization
G.	Presentation
H.	Completeness
I.	Verification
J.	Classification
K.	Existence
L.	Occurrence