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Un auditor selecciona una muestra del archivo consecutivo de documentos de embarque ( shipping documents ) de su cliente para determinar si se realiz la

Un auditor selecciona una muestra del archivo consecutivo de documentos de embarque (shipping documents) de su cliente para determinar si se realiz la venta y se prepararon facturas. Este es un ejemplo del objetivo de auditoria conocido como:
a.
Exactitud (accuracy)
b.
Corte (cutoff)
c.
Existencia
d.
Totalidad (completeness)

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