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Which of the five balance-related audit objectives is the auditor testing in the following procedure? Test the accuracy of the capital assets subsidiary ledger by

Which of the fivebalance-relatedaudit objectives is the auditor testing in the following procedure?

"Test the accuracy of the capital assets subsidiary ledger by selecting a sample of capital assets and physically confirming where they are".

options:

Existence

Valuation

Accuracy

Completeness

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