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            | Topic: | Business | 
        
            | Number of pages / Number of words: | 1 / 261 | 
                
    
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2. Management assertions are implied or expressed representations by management about classes of transactions and the related accounts in the financial statements. As focusing on each of the five management assertions for the inventory account, we discovered that there are some risky areas that indicate the need for further attention during the audit...
        
        
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2. Management assertions are implied or expressed representations by management about classes of transactions and the related accounts in the financial statements. As focusing on each of the five management assertions for the inventory account, we discovered that there are some risky areas that indicate the need for further attention during the audit...
        
        
            Essay fragment
        
    
                
            General points of the essay
            
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