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As part of year-end audit procedures, the auditor has identified a risk related to recoverability of trade debtors. Which of the following is assertion at

As part of year-end audit procedures, the auditor has identified a risk related to recoverability of trade debtors. Which of the following is assertion at risk?

a. Completeness

b. Existence

c. Occurrence

d. Accuracy, valuation and allocation

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