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Which of the Following Statements About the Existence and Completeness

Question 67

Multiple Choice

Which of the following statements about the existence and completeness assertions is not true?


A) The existence and completeness assertions emphasize different audit concerns.
B) Existence deals with overstatements and completeness deals with understatements.
C) Existence deals with understatements and completeness deals with overstatements.
D) The completeness assertion deals with unrecorded transactions.

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