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