According to PCAOB Auditing Standard No

Multiple Choice

According to PCAOB Auditing Standard No. 2201 ( AS 2201) , the auditor should identify significant accounts and disclosures and their relevant assertions. Which of the following financial statement assertions is not explicitly identified in AS 2201?

A) Completeness.
B) Valuation or allocation.
C) Accuracy.
D) Existence or occurrence.
E) All of these are assertions identified in AS 2201.