Which Assertions May Be Tested for the "Presentation and Disclosure

Multiple Choice

Which assertions may be tested for the "presentation and disclosure" category of management assertions?

A) Existence, rights and obligations, cutoff and classification, completeness, accuracy and valuation.
B) Occurrence, rights and obligations, existence, accuracy and valuation, cutoff and classification.
C) Occurrence, completeness, classification and understandability, cutoff and classification.
D) Occurrence, rights and obligations, completeness, classification and understandability, accuracy and valuation.