ANNUAL-ACCOUNTS5 MIN READ
Assertion Evidence Sort
match evidence types to assertions in annual accounts testing
Sort each evidence item into the assertion it best supports. Sort each card into the annual-accounts response bucket it best fits. Existence or rights Completeness Valuation Presentation and disclosure Bank confirmation for year-end cash Search of post-year-end supplier payments Inventory NRV comparison to selling prices Related-party note cross-check Title deed for owned property Aging and subsequent receipts for receivables
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