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Tests Designed to Detect Goods Which Arrived at the Warehouse

Question 17

Multiple Choice

Tests designed to detect goods which arrived at the warehouse just before year end and for which the audit client took ownership that have not been recorded in the perpetual inventory records until the subsequent year would most
Likely provide evidence about management's assertion of:


A) accuracy.
B) occurrence.
C) valuation and allocation.
D) cut-off.

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