In the audit of accounts receivable, the most important emphasis should be on the a. Completeness assertion.

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In the audit of accounts receivable, the most important emphasis should be on the
a. Completeness assertion.
b. Existence assertion.
c. Rights and obligations assertion.
d. Presentation and disclosure assertion.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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