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Which substantive tests gather evidence related to the valuation assertion for investment balances? (Several choices may be correct.) -Determine that balances are properly identified and

Which substantive tests gather evidence related to the valuation assertion for investment balances? (Several choices may be correct.)

-Determine that balances are properly identified and classified in the financial statements.

-Trace opening balances to the previous years working papers.

-Vouch entries in the investment and related income and equity accounts.

-Confirm securities held by others.

-Recalculate investment revenue earned.

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