Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 26

An auditor's primary purpose in examining a letter received from the bank shortly after the balance sheet date that renews and extends an entity's note payable is most likely to obtain evidence concerning management's assertions about
A) Existence.
B) Presentation and disclosure-classification.
C) Accuracy.
D) Valuation and allocation.