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Indicate the primary audit objective satisfied by this audit procedure: Trace from entries in cash receipts journal to recording in the accounts receivable master file.

Indicate the primary audit objective satisfied by this audit procedure: Trace from entries in cash receipts journal to recording in the accounts receivable master file. O Occurrence O Completeness - transactions O Timing Posting and summarization Existence Completeness - balances Cutoff O Detail tie-in Realizable value

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