There is a presumption of value received for every instrument made by the maker. Why?

Auditing: A Risk Based-Approach to Conducting a Quality Audit
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ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter9: Auditing The Revenue Cycle
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There is a presumption of value received for every instrument made by the maker. Why?
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