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    Auditing and Assurance Services Study Set 2
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    Exam 7: Revenue and Collection Cycle 279
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    In the Audit of Accounts Receivable, the Most Important Emphasis
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In the Audit of Accounts Receivable, the Most Important Emphasis

Question 22

Question 22

Multiple Choice

In the audit of accounts receivable, the most important emphasis should be on the:


A) completeness assertion.
B) existence assertion.
C) rights and obligations assertion.
D) presentation and disclosure assertion.

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