2 A CPA is auditing a client's financial statements and is performing procedures to audit accounts receivable. While reviewing the financial statements, the auditor verifies that accounts receivable is shown as a current asset. Which financial statement assertion is the auditor testing? (Select only one.) ed out of 10 question Select one: O a. Completeness Ob Rights/Obligations OG Presentation/Disclosure Od Valuation/Allocation e. Existence/Occurence