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.)

Select one:

a. Rights/Obligations

b. Existence/Occurence

c. Presentation/Disclosure

d. Valuation/Allocation

e. Completeness