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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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