Below Are Several of the ASB Management Assertions

Below are several of the ASB management assertions.
A. Occurrence
B. Completeness
C. Rights and obligations
D. Allocation or valuation
E. Classification
F. Existence
G. Cutoff
H. Accuracy
I. Understandability
For each of the following control activities, identify the management assertion that best applies by placing the correct letter in the blank space above.
____ 1. Match shipping documents with sales invoices before a sale is recorded.
____ 2. Balance total of individual customers' receivables with the control account.
____ 3. Sales manager approves taking discounts.
____ 4. Computer check for billing the quantity shipped, list price, and total.
____ 5. Account for numerical sequence of pre-numbered shipping documents