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Question 6 4 pts The assertions of management related to financial statements include (1) the existence of assets and transactions, (2) the completeness of the transactions reflected in the financial statements and related notes, (3) proper disclosure of all rights and obligations associated with assets and liabilities, (4) the reasonableness of the valuation of transactions and balances reflected in the financial statements, and (5) O Proper financial statement presentation and disclosure of the related notes O Certification of responsibility for the internal control environment O Formal attestation of any incidents of known fraud since prior audit O Internal auditor statement that they have not been coerced into overriding controls