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In terms of the DR (Detection Risk) for an expenditure cycle, which of the following specific audit objectives generally has the lowest level of DR

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In terms of the DR (Detection Risk) for an expenditure cycle, which of the following specific audit objectives generally has the lowest level of DR (i.e., the lowest level of risk that the auditor's TOB procedures will not detect misstatement)? 32. a. Existence or occurrence b. Completeness. c. Cutoff. d. Rights and obligations

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