The objective in an auditors review of credit ratings of a clients customers is to obtain evidence

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The objective in an auditor’s review of credit ratings of a client’s customers is to obtain evidence related to management’s assertion about
a. Completeness.
b. Existence.
c. Valuation and allocation.
d. Rights and obligations.
e. Occurrence.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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