In the Long-Term Debt and Owner's Equity Business Process,the Auditor

In the long-term debt and owner's equity business process,the auditor gathers evidence to evaluate management's assertions about presentation and disclosure of the accounts in the business process.Some of these assertions are

A) completeness - disclosed events and transactions have occurred and pertain to the company
B) occurrence and rights and obligations - all disclosures that should have been made have been made
C) classification and understandability - financial information is appropriately presented and described
D) accuracy and valuation - financial information and all other information is disclosed fairly and at appropriate amounts
E) existence and occurrence - for both classes of transactions and account balances
F) both A and B
G) both C and D
H) both D and E