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1)Select a sample of sales from the sales journal and agree the details in the journal to the sales invoices, delivery slips, and customer orders.
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1) Select a sample of sales from the sales journal and agree the details in the journal to the sales invoices, delivery slips, and customer orders.
2) Select a sample of sales invoices, delivery slips and customer orders and agree the details to the details recorded in the sales journal.
Required:
Which test provides evidence about the occurrence assertion? Why? Which assertion does the other test provide evidence about?