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The auditor selects a sample of asset disposals and examines the sales documentation evidencing disposal of the equipment and recomputes gain or loss on the disposal.This audit steps primarily tests which of the following assertions for the equipment account?
Self-confident
The state of being secure in oneself and one's abilities, characterized by assertiveness and self-assurance.
Self-confident
The belief in one's abilities, qualities, and judgment.
Resilience
The ability to withstand pressure and emerge stronger because of an experience.
Personal Effectiveness
The capability to bring about or achieve desired results through one's actions or efforts in personal or professional lives.
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