In the Cash and Investment Business Process,the Auditor Gathers Evidence

In the cash and investment 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) occurrence and rights and obligations -disclosed events and transactions have occurred and pertain to the company
B) completeness -all disclosures that should have been made have been made
C) accuracy and understandability - financial information is appropriately presented and described
D) classification 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