Test bank auditing and assurance principles by arens, elder beasley chapter 06

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Ngày đăng: 28/02/2018, 15:33

... cycles begin and end: Arens /Elder/ Beasley challenging d a b c d at the beginning and end of the fiscal period each start of the annual audit at January and December 31 at the origin and final disposition... entity Arens /Elder/ Beasley 78 medium Briefly explain each management assertion related to presentation and disclosure Answer: • Occurrence and rights and obligations Disclosed events and transactions... are disclosed appropriately and at appropriate amounts • Classification and understandability Financial and other information is appropriately presented and described and disclosures are clearly
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