Ensuring inventories include all materials, products, and supplies on hand at the end of the reporting period

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Ensuring inventories include all materials, products, and supplies on hand at the end of the reporting period relates to the audit assertion of:

a. accuracy, valuation, and allocation.

b. completeness.

c. existence.

d. rights and obligations.

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Auditing A Practical Approach

ISBN: 9781119709497

4th Canadian Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren

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