7th edition by iain gray - Study guides, Class notes & Summaries
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Test Bank The Audit Process, 7th Edition by Iain Gray, Stuart Manson, Louise Crawford
- Exam (elaborations) • 3 pages • 2021
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1. Which of the following is not a credibility concept? 
 
 	a. 	Due care 
 	b. 	Ethics 
 	c. 	Risk management 
 	d. 	Independence 
ANSWER: 	c 
 
 
2. The inclusion of a value for Receivables in the financial statements implies that certain assertions are true. Which of the following statements is not a valid assertion? 
 
 	a. 	That all the Receivables are collectable 
 	b. 	That all Receivables exist 
 	c. 	That all receivables are owed to the organization 
 	d. 	That all the amounts shown ...
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