The auditor has reconciled the dividend payment amounts disbursed according to the cash disbursements journal to the dividend declared.Which audit assertions is this test associated with?

Question

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This test is associated with the accuracy and completeness assertion. The auditor is ensuring that the dividend payment amounts disbursed according to the cash disbursements journal match with the dividend declared, which is a test of accuracy. At the same time, the auditor is verifying that all the dividend payments have been included and there are no omissions, which is a test of completeness.

The Auditor Has Reconciled the Dividend Payment Amounts Disbursed According