Tag (SQ): Assertions

Identify which financial statement assertion is addressed for each of the below substantive procedures performed on a non-current asset schedule (which agrees to the financial statements).

1.  Confirming whether the costs on the schedule are correct
2.  Tracing items from the non-current asset register to the schedule
   A   Existence
   B   Accuracy and valuation
   C   Completeness
   D   Accuracy
   E   Existence
   F   Completeness