13. If the client discloses that it has acquired a new factory site while the transaction has not been completed yet violates the : (Existence / Occurrence / Completeness / Accuracy / Classification / Cutoff / Detail tie-in / Realizable value / Rights and obligations / Timing / Posting and summarization / Classification and understand-ability / Valuation and allocation). 5. Management asserts that all Capital acquisition transactions are recorded and included in the financial statements: (Existence / Occurrence / Completeness / Accuracy / Classification / Cutoff / Detail tie-in / Realizable value / Rights and obligations / Timing / Posting and summarization / Classification and understand-ability / Valuation and