Assertions about classes of transactions and events for the period under audit

Dear Sir,

In my current working place, the company is doing Accounts Data migration from old accounting system to new accounting system. The new accounting system would be going LIVE on 1 July 2015. We are told to transfer the closing balances as at 30 Jun 2015 from old system to new system as Opening Balances on 1 Jul 2015.
I am aware this changing of accounting system would let the Auditors be alert in carry out the Assertion for the transferring of closing and opening balances in the Accounts.
Am i correct that Completeness, Occurrence, Cut-off, Accuracy and Classification would be used by the Audtiors?

Our Accounts Dept are advised to provide figures for Control Accounts eg. TRADE DEBTORS and TRADE CREDITORS to the Software Consultants do the background postings for 31 Dec 2013 and 31 Dec 2014 prior years but they would use 1 Jan 2012 as the posting month. That means the transaction occurred during the year 2013 would be back posted in Jan 2012. The reason i am given is that Financial Statement in new system would have Comparative Figures. In my opinion, the transactions are incorrect, assertion concern about Completeness and Occurrence arises. Am i correct in relating to F8 assertion?

Please advise.

Thanks and regards