[Adapted from Wiley CPA Review] Dana, an Auditor for the Audit

Essay

[Adapted from Wiley CPA Review] Dana, an auditor for the audit firm C&C,
recently finished up testing controls relating to management's assertion concerning
the completeness of sales transactions. In her audit work papers, Dana included the
following:
• "I inspected the entity's reports of prenumbered shipping documents that have not
been recorded in the sales journal"
• "In the course of my testing, I have found 0 items that have been sold but have not
recorded in the sales journal."
• "Since testing was performed without exception, I have determined that the controls
to address the completeness of sales transactions are operating effectively."
Which essential elements of AS 3's documentation requirements did Dana omit from
her documentation?