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An auditor is reconciling the amounts included in the longminusterm debt footnotes to the information examined and supported in the audit files for longminusterm debt.

An auditor is reconciling the amounts included in the longminusterm debt footnotes to the information examined and supported in the audit files for longminusterm debt. Which audit objective is being satisfied?

A.classification and understandability

B.occurrence and rights and obligations

C.completeness

D.accuracy and valuation

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