Financial statement assertions include:

A、Completeness;existence;occurrence;andriskassessment.
B、Valuation,allocation,andaccuracy;completeness;andunderstandabilityandclassification.
C、Informationandcommunication;rightsandobligations;existence;andoccurrence.
D、Understandabilityandclassification;independence,integrity,andobjectivity;andrightsandobligations.