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    Auditing and Assurance Services Study Set 3
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    Exam 10: Substantive Tests of Transactions and Balances
  5. Question
    Tests Designed to Detect Purchases Made Just Before the End
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Tests Designed to Detect Purchases Made Just Before the End

Question 76

Question 76

Multiple Choice

Tests designed to detect purchases made just before the end of the year that have been recorded in the subsequent year would provide assurance about management's assertion of:


A) accuracy.
B) occurrence.
C) cut-off.
D) classification.

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