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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 8 / 26

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Investments Audit Objectives

Assertion

Completeness

Existence & Occurrence

Valuation

Rights and Obligations

Presentation and Disclosure

Specific Audit Objective

Completeness

Cutoff / Timeliness

Validity

Cutoff / Timeliness

Valuation at Historical Cost / GAAP

Valuation at Net Realizable Value

Posting and Summarization

Ownership

Classification

Disclosure

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