Question: The existence and completeness assertions are complementary but require different audit approaches. Required a. Why is it more difficult to test for the completeness than

The existence and completeness assertions are complementary but require different audit approaches.

Required
a. Why is it more difficult to test for the completeness than the existence/ occurrence of an account balance or a class of transactions?
b. What procedures can an auditor use to test the completeness of accounts receivable and sales?

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