Choose the assertion that is best addressed by the following statement Review the Minutes of the Board of Directors to determine if any "accounts receivable" have been assigned or factored (sold) to third parties. class of Transaction - Occurrence Account Balance - Classincation Account Balance - Accuracy. Valuation. Allocation Account Balance - Rights and Obligations class of Transaction - Accuracy Class of Transaction - Presentation Account Balance - Completeness Account Balance - Existence Class of Transaction - Classification Account Balance - Presentation Class of Transaction - Cut-off Class of Transaction - Completeness