Completeness is the assertion with a high risk of material misstatement for each of the following accounts except: Accounts Payable Accrued Rent Expense Cost of Goods Sold Accounts Receivable Auditors obtain reasonable assurance that financial statements are fairly stated by performing all of the following except: Determining whether internal control can be relied upon to prevent and detect/correct material misstatements. Evaluating the materiality of misstatements detected. Performing substantive procedures to detect misstatements. Designing and implementing effective systems of internal control