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The account balance audit objective, "Accounts receivable represent gross claims on customers at balance date and agree with the sum of the accounts receivable subsidiary ledger", is derived from the assertion category of:
Parents' Expectations
The hopes or demands that parents have regarding their children's behavior, achievements, and paths in life.
Industrial/Organizational
A field of psychology that studies human behavior in work settings, focusing on improving employee performance and wellbeing.
Developmental
Pertaining to the process of growth or development, often in the context of physical, psychological, or emotional change over time.
Work
The effort or activity directed towards the production of or accomplishment of something, often for pay or livelihood.
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