A.
Completeness
| B. | Valuation |
| C. | Allocation |
| D. | Existence |
| 5. | What type of evidence would provide the highest level of assurance in an attestation engagement?
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| 6. | Which of the following management assertions is an auditor most likely testing if the audit objective states that all inventory on hand is reflected in the ending inventory balance?
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| 7. | An auditor traces the serial numbers on equipment to a nonissuer's sub-ledger. Which of the following management assertions is supported by this test?
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