Listed Below Are Six of the Seven Assertions About Classes

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The Answer is Occurrence - The receiving report provides evidence regarding the occurrence assertion. This document records the receipt of goods. The auditor can test vouchers for the presence of an authorized receiving report to ensure that goods were actually received.
Completeness - The auditor can use the entity's vouchers and vendor invoices to test for completeness. In this case, the auditor will start with these documents and trace them to the purchases journal. This will provide assurance that all purchased items have been recorded.
Authorization - One example of a document used to test authorization is the purchase requisition form. This form is used to request goods or services for an authorized individual. The auditor can check that all purchase requisitions have been properly approved by reviewing these documents for authorization. This can be an important step in testing controls.
Accuracy - To test accuracy, an auditor can recalculate the amounts listed on the vendor invoice. This will help ensure that the proper amounts were paid and recorded in the journals.
Cutoff - The dates on the receiving reports and the dates on the vouchers can be compared with the dates in the purchases journal to test that the purchase transactions were recorded in the proper period.
Classification - The purchases journal is used to test for proper classification through an auditor's review of the journal. The journal provides details about each of the transactions made and to which accounts the transactions were posted.

Listed Below Are Six of the Seven Assertions About Classes

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