Question: A common inventory observation procedure is to be alert for items that are damaged, rust - or dust - covered, or located in inappropriate places.

A common inventory observation procedure is to be alert for items that are damaged, rust- or dust-covered, or located in inappropriate places. The assertion being tested most directly and specifically by this procedure is
Presentation and Disclosure
Completeness
Existence
Valuation
Rights and Obligations
 A common inventory observation procedure is to be alert for items

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