In assessing control risk for purchases, an auditor agrees a sample of entries in the voucher register to the supporting documents. The assertion would this test of controls most likely support is "Existence or occurrence".
The term assertion refers to as the term that describe Confident/ forceful statement of fact or belief.
The existence assertion is refers to as the assertion that include the assets, liabilities and shareholders' equity balances that are shown on a firm's financial statements.
Adding to it, existence assertion is necessary for auditor because through this he/she collect whatever evidence is mandatory to create a link between value on records and real world counterparts.
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