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An auditor is reviewing the minutes of board meetings to determine whether any securities are pledged as collateral. This test of the detail of balances relates to the audit objective of

▸ rights.

▸ cutoff.

▸ realizable value.

▸ classification.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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jchang19jchang19
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