Substantive tests of revenue transactions(EMGP: Table 10-10)AssertionsAudit ProceduresOccurrenceFor a sample of sales transactions recorded in the salesjournal, vouch the sales invoices back to customer ordersand shipping documents.CompletenessTrace a sample of shipping documents to the details of thesales invoices and to the sales journal and customers’accounts receivable subsidiary ledger.AccuracyCompare prices and terms on a sample of sales invoices withauthorized price list and terms of tradeCut-offCompare the dates on a sample of sales invoices with thedates of shipment and with the dates they are recorded inthe sales journal.ClassificationExamine a sample of sales invoices for proper classificationinto revenue accounts6