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    Exam 7: Internal Control, Understanding the Clients Internal Control Over Financial Reporting and Auditing Design Effectiveness
  5. Question
    The Management Assertion That Is Concerned with the Separation Between
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The Management Assertion That Is Concerned with the Separation Between

Question 49

Question 49

Multiple Choice

The management assertion that is concerned with the separation between fiscal years is the:


A) classification assertion.
B) valuation or allocation assertion.
C) completeness assertion.
D) cutoff assertion.

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