AUD16 Obtain Audit Evidence - General Procedures

Obtaining Evidence – General Procedures A16-125x

The four (4) assertions for presentation and disclosure (footnotes) are

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Obtaining Evidence – General Procedures A16-124x

The five (5) assertions about classes of transactions and events (income statement) are

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Obtaining Evidence – General Procedures A16-123x

The four (4) balance sheet assertions are

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Obtaining Evidence – General Procedures A16-122x

Assertions are classified in three groups. What are they?

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