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AUD Prep

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Question:

AICPA: There are six assertions about classes of transactions and events during the period (and related disclosures), what are they? *AICPA standards apply to non-issuers*

Author: Monique Tyler



Answer:

TRIPLE C - PAO (acronym) 1. Cutoff 2. Completeness 3. Classification 4. Presentation 5. Accuracy 6. Occurrence


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