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The auditor checks whether existing accounts receivable balances are included in aged trial balance at December 31, 2019. Which of the following are the appropriate

The auditor checks whether existing accounts receivable balances are included in aged trial balance at December 31, 2019. Which of the following are the appropriate balance-related management assertion and the corresponding auditor objective?

A. Completeness assertion and Completeness objective.

B. Existence assertion and Existence objective.

C. Valuation and Allocation assertion and Accuracy objective.

D. Valuation and Allocation assertion and Realizable Value objective.

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