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In testing the existence assertion for an asset, an auditor ordinarily works from the

belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:5| Question number:5.18

Ibrahimhamm

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2022-06-27

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In testing the existence assertion for an asset, an auditor ordinarily works from the

Financial statements to the potentially unrecorded items.
Potentially unrecorded items to the financial statements.
Accounting records to the supporting documents.
Supporting documents to the accounting records.

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Ibrahimhamm

2022-06-27

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C. Accounting records to the supporting documents.

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