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When testing for the assertion, auditors gather evidence that all transactions have been recorded and the financial statements are not understated or overstated. disclosure completeness
When testing for the assertion, auditors gather evidence that all transactions have been recorded and the financial statements are not understated or overstated.
disclosure
completeness
cutoff
valuation and allocation
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Banking And Finance Issues In Emerging Markets
Authors: William A. Barnett
1st Edition
1787564541, 9781787564541
