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Hi I feel confused about existence and accurancy in auditing. If a purchase is really existed, say the total price is $100, however, the accountant

Hi

I feel confused about existence and accurancy in auditing.

If a purchase is really existed, say the total price is $100, however, the accountant record $150 on account payable on purpose. In this situation, it belong to which asssertion, existence? accurancy?

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