maam my text states that “select a sample of additions and agree the cost to supplier invoice to confirm VALUATION” I wonder why it doesn’t say “ACCURACY” or “VALUATION and ACCURACY” both?
when for SFP assertions we do have valuation, accuracy and allocation as an assertion.
I am sure I have said before – either you can use the collective “accuracy, valuation and allocation” – or “accuracy and valuation” (since allocation is rarely relevant). I think to say both is preferable to just one.