While Undertaking the Audit of the Debtors' Balance, You Use

Multiple Choice

While undertaking the audit of the debtors' balance, you use your audit software to extract from the accounts receivable master file a report which shows those debtors with a positive balance owing that is overdue by more than 30 days. At
Which of the following account balance assertions is this report aimed?

A) Completeness.
B) Valuation and allocation.
C) Occurrence.
D) Existence.