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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 22

Question 22

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

Correct Answer:

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