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An auditor concluded that no excessive costs for idle plant were charged to inventory. This conclusion is most likely related to the auditors goal of

An auditor concluded that no excessive costs for idle plant were charged to inventory. This conclusion is most likely related to the auditor’s goal of obtaining evidence about which assertion regarding inventory at the end of the period? A. Valuation and allocation. B. Completeness. C. Existence. D. Rights and obligations.

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