| A. | completeness. |
| B. | valuation. |
| C. | presentation and disclosure. |
| D. | existence. |
| E. | rights and obligations. |
| 15. | According to PCAOB Auditing Standard No. 2201 (AS 2201), the auditor should identify significant accounts and disclosures and their relevant assertions. Which of the following financial statement assertions is not explicitly identified in AS 2201?
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| 16. | When testing the completeness assertion for a liability account, an auditor ordinarily works from the
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| 17. | If an auditor is performing procedures related to the information that is contained in the client's pension footnote, he/she is most likely obtain evidence concerning management's assertion about
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