The assertion of cut-off: a. reflects that all assets and liabilities that should have been recorded are

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The assertion of cut-off:

a. reflects that all assets and liabilities that should have been recorded are recorded.

b. ensures that events have been recorded in the correct accounts.

c. is an assertion made by the auditor to help determine audit testing.

d. reflects that all events have been recorded in the correct accounting period.

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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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