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When Obtaining Evidence About Accounts Receivable,auditors Must Put Emphasis on the Completeness

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True/False

When obtaining evidence about accounts receivable,auditors must put emphasis on the completeness and obligations assertions.
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Definitions:

Positive Statement

A statement that confirms, affirms, or expresses a positive attitude or outcome.

Hidden Negatives

Subtle or disguised expressions of refusal or disapproval.

Negative

Characterized by the absence of positivity, often involving criticism or undesirable outcomes.

Arrogant

Having or revealing an exaggerated sense of one's own importance or abilities.

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