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Consult paragraphs 28-30 of PCAOB auditing standard no. 5. What is the most relevant financial statement assertion(s) about the related party transaction activity at BFA?

Consult paragraphs 28-30 of PCAOB auditing standard no. 5. What is the most relevant financial statement assertion(s) about the related party transaction activity at BFA? Why? Please provide support for your answer.

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