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Which assertions may be tested for the "account balances" category of management assertions? Multiple...

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Accounting

Which assertions may be tested for the "account balances" category of management assertions?
Multiple Choice
Existence, cutoff, rights and obligations, completeness.
Existence, rights and obligations, completeness, accuracy, valuation, allocation, classification, and presentation.
Occurrence, rights and obligations, completeness, valuation and allocation.
Occurrence, accuracy, rights and obligations, completeness.

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