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For each procedure, indicate the primary audit objective being satisfied: Trace entries from cash receipts journal to entry in accounts receivable master file. O Occurrence

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For each procedure, indicate the primary audit objective being satisfied: Trace entries from cash receipts journal to entry in accounts receivable master file. O Occurrence Completeness - transactions O Timing O Posting and summarization O Existence O Completeness - balances O Cutoff O Detail tie-in Realizable value

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