The Engineering Department at Omni Company Built a Piece of Equipment

Multiple Choice

The engineering department at Omni Company built a piece of equipment in the company's own shop for use in the company's operations. The auditor reviewed all work orders that were capitalized as part of the equipment costs. Which of the following is the ASB transaction assertion most closely related to the auditor's testing?

A) Occurrence.
B) Completeness.
C) Accuracy.
D) Classification.