1.Which assertion, for the depreciation expense account, is at most risk of misstatement the company has bought a large number of assets during the year,

a)Occurrence (LL: deprecation expenses posted, but risk is they never occurred)

b)Completeness (LL: too many PPE additions, risk is may forgot to depreciation some. Omission error)

c)Cut-off (LL: nothing mentioned about risk surrounding cut-off time such as 30/6)

d)Accuracy, valuation and allocation (LL: for balance sheet "accuracy" only for transactions and events such as expense)