Which One of the Following Statements Is NOT Correct

Multiple Choice

Which one of the following statements is NOT correct?

A) It would be a violation of the completeness assertion if management recorded a sale that did not take place.
B) The completeness assertion deals with matters opposite the existence/occurrence assertion.
C) The existence/occurrence assertion is concerned with amounts that should not have been included.
D) The completeness assertion is concerned with the possibility of omitting items that should have been included in the financial statements.