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When conducting tests of controls, the auditor inspects reconciliations of shipments to invoices performed by the client. Which assertions relating to sales transactions does this

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When conducting tests of controls, the auditor inspects reconciliations of shipments to invoices performed by the client. Which assertions relating to sales transactions does this test address? Select one: a. Occurrence. b. Completeness. c. Occurrence and completeness. d. Cut-off

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