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PCAOB
assertions
Accounts Receivable Accounts
Analysis

Exsistence or Occurance
Do accounts receivable really exist? Or occur?

Rights and Obligations
Do Management have property rights to the accounts recevables?

Represent the company’s obligations?

Completeness
All accounts receivable transactions and events

have been recorded?

All disclosures included in the footnotes have been presented

Are all Accounts receivable transactions recorded

in the proper period.

Valuation or Allocation
Are the A/r accounts valued correctly?

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