I) Auditing standards define a confirmation as the “process of
obtaining and evaluating a direct communication from a third party in
response to a request for information about a particular item affecting
financial statement assertions.” What are the two assertions for which
confirmation of accounts receivable balances provides primary
evidence. Select one of the below options and EXPLAIN your reasons why
you selected that option. (a) Completeness and Valuation (b) Valuation and Rights and Obligations. (c) Rights and obligations and existence. (d) Existence and Completeness
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