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70 An auditor is approaching the end of fieldwork for a calendar-year company Management must evaluate a going-concern assumption for one year Which date must

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70 An auditor is approaching the end of fieldwork for a calendar-year company Management must evaluate a going-concern assumption for one year Which date must management use as the beginning of this one-year period? The company's balance sheet date The first day of the audit fieldwork The financial statement issuance date The last day of the audit fieldwork

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