Question: When testing for the _______ assertion, auditors ensure that all items included in the financial statements are appropriately aggregated and disaggregated and clearly described, and

When testing for the _______ assertion, auditors ensure that all items included in the financial statements are appropriately aggregated and disaggregated and clearly described, and related disclosures are relevant and understandable. occurrence; cutoff; presentation and disclosure; classification and understandability

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