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    Exam 10: Substantive Testing and Balance Sheet Accounts
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    Ensuring That All Property, Plant and Equipment Owned by the Entity
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Ensuring That All Property, Plant and Equipment Owned by the Entity

Question 26

Question 26

Multiple Choice

Ensuring that all property, plant and equipment owned by the entity at year-end are included on the balance sheet relates to which assertion?


A) rights and obligations
B) completeness
C) classification
D) existence

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