An auditor most likely will review an entity's periodic accounting for the numerical sequence of shipping documents and invoices to support management's financial statement assertion ofA. OccurrenceB. Rights and obligationsC. Valuation and allocationD. Completeness
Explanation: Auditors review of a company's shipping documents & invoices is to ascertain the correctness of the figures in the financial statement.
Auditors will have to value the transaction using the invoices and other documents available for the transaction and to to verify that the costs are allocated correctly.
