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nyah95 nyah95
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Briefly explain each management assertion related to classes of transactions and events for the period under audit.
Textbook 

Auditing and Assurance Services


Edition: 17th
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bknyc123bknyc123
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Occurrence. Transactions and events that have been recorded have occurred and pertain to the entity.
Completeness. All transactions and events that should have been recorded have been recorded.
Accuracy. Amounts and other data relating to recorded transactions and events have been recorded appropriately.
Classification. Transactions and events have been recorded in the proper accounts.
Cutoff. Transactions and events have been recorded in the correct accounting period.


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