An auditor tests an entity's control that matches shipping documents to sales invoices before they are recorded in the financial statements as revenue in support of management's financial statement assertion of:

Question

Quizplus · Accepted Answer

The control being tested by the auditor is matching shipping documents to sales invoices before recording revenue, which supports the management assertion of existence or occurrence. This assertion ensures that the recorded revenue actually exists and has occurred in the appropriate period.

An Auditor Tests an Entity's Control That Matches Shipping Documents