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Identify the relevant assertions with respect to revenue (See AU-C 315 for a definition of relevant assertion). Then explain, for each relevant assertion, the implications

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Identify the relevant assertions with respect to revenue (See AU-C 315 for a definition of relevant assertion). Then explain, for each relevant assertion, the implications of the relevant assertion being violated (i.e. revenue for the period would be overstated/understated and why)

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