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GENERAL PRINCILES OF AUDITING
FINANCIAL STATEMENT ASSERTIONS
ASSERTION TRANSACTIONS AND BALANCES (assets, PRESENTATION AND
EVENTS liabilities, equity DISCLOSURE
interests)
OCCURRENCE X X
COMPLETENESS X X X
ACCURACY X X
CUT-OFF X
CLASSIFICATION (and X X
understandability)
EXISTENCE X
RISGHTS AND X X
OBLIGATIONS
VALUATION AND X X
ALLOCATION
