An auditor observes the mailing of monthly statements to a client's customers and reviews evidence of follow-up on errors reported by the customers. This test of controls most likely is performed to support management's financial statement assertions of: 
Definitions:
Rating Scale
A method for measuring quantitative or qualitative information by assigning values along a continuous or discrete scale.
LCU Score
Life Change Units Score, a measure assessing the stress level of individuals by quantifying the extent of life changes they have experienced.
Eustress
Positive stress that arises from situations that are perceived as challenging but beneficial, promoting growth and accomplishment.
Exhaustion Stage
The final stage of the stress response, characterized by depleted resources and decreased ability to cope with stress.
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