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6.SAS No. 31, "Evidential Matter,"identifies five key management assertions that underlie a set of

financial statements. What were the key assertions that Arthur Young should have attempted to substantiate for the Hidden Valleytransaction? What procedures should Arthur Young have used for this purpose, and what types of evidence should have been collected? This is one full question. I haven't put different questions as one question. I have attached the case here. Thanks!

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