Question: The auditor identifies the specific audit objective: determine that property, plant, and equipment assets are in productive use at the end of the reporting period.

The auditor identifies the specific audit objective:
“determine that property, plant, and equipment assets are in productive use at the end of the reporting period.” This objective is derived from:

(a) the existence or occurrence assertion.

(b) the completeness assertion.

(c) the presentation and disclosure assertion.

(d) the rights and obligations assertion.

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