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hussainizzle hussainizzle
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International auditing standards and U.S. GAAP classify assertions into three categories. Which of the following is not a category of assertions that management makes about the accounting information in financial statements?

▸ assertions about classes of transactions for the period under audit

▸ assertions about account balances at period end

▸ assertions about the quality of source documents used to prepare the financial statements

▸ assertions about presentation and disclosure
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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jwmarojwmaro
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