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The following is an audit procedure that an auditor performs relating to the financial report audit of a client. State the most appropriate assertion which

The following is an audit procedure that an auditor performs relating to the financial report audit of a client.

State the most appropriate assertion which is being tested by the audit procedure.

Note: No marks will be given if more than one category of assertion is answered.

Determine whether all risks related to accounts receivable are adequately disclosed.

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