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1. Cash transactions including all transactions that have taken place in the period satisfies the existence or occurrence assertion relevant to cash.
True
False
2. Bank reconciliations are key control procedures relating to cash.
3. The board of directors of an organization approving all new debt will be the expectation of the auditor when it comes to internal controls over equity.
4. The auditor is required to date the audit report using the last date of fieldwork.
5. Inherent risks associated with long-lived assets includes management estimates.
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