Assertion / Off-Balance Sheet Trasanctions, assignment help

Discussion 4.1: Assertions

Explain why auditors must put more emphasis on the completeness and obligation assertion when auditing payables and contrast this with the audit of asset accounts. 

3 paragraphs

At least 2 academic sources

Discussion 4.2: Off-Balance Sheet Transactions

What are “off-balance-sheet” financing transactions? Explain and provide two or more examples 

3 paragraphs

At least 2 academic sources

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