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As part of the audit testing,the auditor is conducting substantive analytical review over time (trend analysis) of bad debts to evaluate the quality of the accounts receivable.Which audit assertion is this associated with?
Duty of Confidentiality
The obligation to keep information shared in a professional relationship private unless the individual has given consent to disclose it.
Industrial Designs
A legal protection for the unique visual design of objects that are not purely utilitarian.
Trademark Legislation
Laws and regulations that govern the registration, protection, and enforcement of trademarks to prevent unauthorized use of distinctive symbols, logos, or names.
Duty of Confidentiality
An obligation to preserve the secrecy of information entrusted by one party to another, often found in professional or contractual relationships.
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