Choose the assertion that is best addressed by the following statement: Review the property records at the Land Title Office to ensure that the client owns the "Land" which has been recorded on the financial statements. Class of Transaction - Completeness Class of Transaction - Cut-off Account Balance - Completeness Account Balance - Rights and Obligations Account Balance - Classification Account Balance - Presentation Class of Transaction - Occurrence Class of Transaction - Accuracy Account Balance - Accuracy, Valuation, Allocation Class of Transaction - Presentation Account Balance - Existence Class of Transaction - Classification