tests of controls for revenues, auditors are generally more concerned with controls associated with the...
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Accounting
tests of controls for revenues, auditors are generally more concerned with controls associated with the occurrence assertion than they are with the completeness assertion because a) clients are more likely to overstate than understate revenues. b) the allowance for doubtful accounts often is understated. Oc) it is difficult to determine when services have been performed d) clients are more likely to understate than overstate revenues
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