Match the examples of specific control assertions in the production cycle with the correct letter of the ASB transaction assertions.
1. Cutoff Labor usage reports are compared to job time tickets ____
2. Accuracy All documents are prenumbered and the numerical sequence is reviewed ____
3. Completeness Job cost sheet entries are reviewed by a person independent of their preparation ____
4. Classification Payroll reviews the allocation of payroll for pay periods that begin in one reporting period and end in the next reporting period ____
5. Occurrence The production supervisor is required to account for all material and labor used as direct or indirect ____
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