Explain the difference between occurrence and completeness


Provide answers for the following auditing related materials. Explain the difference between occurrence and completeness for sales. What is the difference between a test of control and a substantive test of transactions? What is the difference between a substantive test of transactions and a test of details of balances? What is the relationship between tests of controls and substantive tests? Please answer broadly with details.

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Financial Accounting: Explain the difference between occurrence and completeness
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