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Which of the following is a substantive test in relation to existence? a. Physically examine...

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Accounting

Which of the following is a substantive test in relation to existence?

a.

Physically examine additions to property, plant and equipment.

b.

Review for any unmatched receiving reports and suppliers invoices.

c.

Review minutes and contracts for evidence of pledging of receivables, factoring or other liens.

d.

Vouch property, plant and equipment costs to invoices.

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