Which Assertions May Be Tested for the "Transactions and Events

Multiple Choice

Which assertions may be tested for the "transactions and events" category of management assertions?

A) Existence, completeness, rights and obligations, accuracy, cutoff, classification, and presentation.
B) Occurrence, completeness, rights and obligations, accuracy, cutoff, and classification.
C) Occurrence, completeness, authorization, accuracy, cutoff, classification, and presentation.
D) Existence, rights and obligations, accuracy, authorization, and completeness.