Milushka Icaza, Who Was Representing Her CPA Firm at a Conference

Multiple Choice

Milushka Icaza, who was representing her CPA firm at a conference, made the following statement about assertions: When our auditors conduct substantive procedures, we search for evidence that recorded accounts exist and that all accounts that should have been recorded, indeed have been recorded. Which assertions was she talking about?

A) rights and obligations and recording
B) valuation and allocation and recording
C) occurrence and completeness
D) none of the above